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Del. HC: While Granting Approval, Merely Appending Word ‘Approved’ by PCCIT Not Sufficient - (21 Aug 2024)

DIRECT TAXATION

Del. HC has observed that mere appending of the word “approved” by the PCCIT while granting approval under Section 151 of IT Act to the re-opening under Section 148 is not enough. While the PCCIT is not required to record elaborate reasons, he has to record satisfaction after application of mind.

Tags : DELHI HIGH COURT   PCCIT   S. 151 OF IT ACT  

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