https://www.taxtmi.com/caselaws?id=240407 The High Court allowed the appeal, setting aside the Tribunal's judgment, and remitted the matter back to the Tribunal for fresh consideration on merits. The clarification provided by the explanation added to Section 151 of the Income Tax Act, 1961, supported the validity of the notice issued by the Assessing Officer after obtaining approval from the Joint Commissioner, thus upholding the jurisdictional validity of the re-assessment proceedings. en-us Fri, 01 Jun 2012 00:00:00 +0530 Tue, 03 Dec 2013 06:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240407 The High Court allowed the appeal, setting aside the Tribunal's judgment, and remitted the matter back to the Tribunal for fresh consideration on merits. The clarification provided by the explanation added to Section 151 of the Income Tax Act, 1961, supported the validity of the notice issued by the Assessing Officer after obtaining approval from the Joint Commissioner, thus upholding the jurisdictional validity of the re-assessment proceedings. Case-Laws Income Tax Fri, 01 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240407