https://www.taxtmi.com/caselaws?id=243065 The Tribunal declared the reopening of the assessment for A.Y. 1995-96 invalid due to the absence of proper sanction from the Commissioner as mandated by Section 151 of the Income Tax Act. Consequently, the assessment was deemed void ab initio. The assessee's appeal was allowed, and the Revenue's cross-appeal was dismissed, affirming that the reopening proceedings were legally flawed. en-us Wed, 24 Jul 2013 00:00:00 +0530 Wed, 18 Sep 2013 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243065 The Tribunal declared the reopening of the assessment for A.Y. 1995-96 invalid due to the absence of proper sanction from the Commissioner as mandated by Section 151 of the Income Tax Act. Consequently, the assessment was deemed void ab initio. The assessee's appeal was allowed, and the Revenue's cross-appeal was dismissed, affirming that the reopening proceedings were legally flawed. Case-Laws Income Tax Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243065