Allahabad HC: Victim Compensation under POCSO Act Cannot be Withheld For Lack of Injury Report  ||  MP HC: Diverting Goods From Delivery Point is Misappropriation under S.407 IPC  ||  Delhi HC: Bar Associations are Not ‘State’ under Article 12 as They Do Not Perform Public Functions  ||  Delhi HC: Pending Probate Proceedings Do Not Prevent Filing FIR For Alleged Will Forgery  ||  Ker HC: Dismissal For Default Alone Cannot Justify Rejecting Restoration Plea For Lack of Vigilance  ||  SC: Disclosure Statements Alone Cannot Secure Conviction Without a Complete Chain of Evidence  ||  Supreme Court Orders Reporting of Student Suicides and Bans Denial of Classes or Exams  ||  SC: Govt Can Exclude Overqualified Candidates From Posts Requiring Lower Qualifications  ||  SC: Contracts to Hire Global Speakers For Media Summits are Not Taxable as Event Management Services  ||  SC: Mandatory Injunction Suit Alone is Not Maintainable When Plaintiff’s Title is Disputed    

Bombay HC: After 4 Years of Expiry of Relevant Assessment Year, Only PCIT Can Accord Reassessment - (15 Apr 2022)

DIRECT TAXATION

Bombay High Court bench has held that after four years of expiry from the end of the relevant assessment year, only the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner (PCIT) can accord the approval to the reassessment notice and not the Additional Commissioner of Income Tax (ACIT).

Tags : BOMBAY HIGH COURT   RE-ASSESSMENT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved