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of <h1>Review Petition Dismissed: Lack of Prior Approval for Reopening Tax Assessment Beyond Four Years.</h1> <h3>Assistant Commissioner of Income Tax, Khurda and Another Versus Saswati Das</h3> The HC of Orissa dismissed the review petition due to the absence of prior approval from the Commissioner of Income Tax for reopening the assessment ... Reopening of assessment beyond four years - mandation to get prior approval of the Commissioner of Income Tax - review petition - HELD THAT:- Although the point made by the Revenue in this review petition is that this Court in its order [2019 (12) TMI 829 - ORISSA HIGH COURT] erred in drawing a distinction between an Additional Commissioner and Commissioner in terms of their authority, the point involved was that for the purpose of Section 151(1) of the Income Tax Act, 1961 since the reopening of the assessment was beyond 4 years, it had to have the prior approval of the Commissioner of Income Tax, and there was no such approval in the present case. Consequently, no ground is made out for reviewing the order. The High Court of Orissa dismissed the review petition as there was no prior approval of the Commissioner of Income Tax for reopening the assessment beyond 4 years. The petitioners failed to establish grounds for reviewing the previous order. The review petition was dismissed.
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