The Tribunal held that an assessee cannot be penalized for delay caused by professional negligence of counsel, following Supreme Court precedent in Rafiq v. Munshilal, and remanded the case for ...
The ITAT Mumbai set aside a reassessment for A.Y. 2017-18, ruling that the mandatory prior approval for a notice issued after three years must come from the PCCIT, not the PCIT. Citing Bombay HC ...