Section 151: Sanction for Issue of Notice - An Important Safeguard

CA, CPA (USA) Shikhar Garg , Last updated: 10 December 2021  
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Introduction Section 151 of the Income Tax Act 1961(Act), provides that Assessing officer (AO) has to take approval from the higher authority before issuing the notice u/s 148. AO, by the provisions of section 147 of the Act, has the power, to reopen the already completed Assessment. Section 1

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CA, CPA (USA) Shikhar Garg
(CA practice )
Category Income Tax   Report

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