https://www.taxtmi.com/caselaws?id=244196 The High Court of Karnataka upheld the Tribunal's decision, emphasizing the necessity of obtaining the Commissioner's approval under Section 151 for reopening assessments. The judgment highlighted the mandatory nature of statutory provisions and the importance of proper documentation in such proceedings. The Court dismissed the appeal due to the absence of the required approval, providing a favorable outcome for the assessee in this case. en-us Mon, 20 Jan 2014 00:00:00 +0530 Fri, 22 Aug 2014 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244196 The High Court of Karnataka upheld the Tribunal's decision, emphasizing the necessity of obtaining the Commissioner's approval under Section 151 for reopening assessments. The judgment highlighted the mandatory nature of statutory provisions and the importance of proper documentation in such proceedings. The Court dismissed the appeal due to the absence of the required approval, providing a favorable outcome for the assessee in this case. Case-Laws Income Tax Mon, 20 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244196