https://www.taxtmi.com/highlights?id=27630 Validity of reopening of assessment - Sanction for issue of notice - intimation u/s 143(1)(a) is not assessment. Therefore, the provision of Section 151(2) alone would apply to the present case. Therefore, consent under section 151(1) for issue of notice u/s 148 has rightly held to be not necessary - HC en-us Tue, 01 Mar 2016 20:34:36 +0530 Tue, 01 Mar 2016 20:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=27630 Validity of reopening of assessment - Sanction for issue of notice - intimation u/s 143(1)(a) is not assessment. Therefore, the provision of Section 151(2) alone would apply to the present case. Therefore, consent under section 151(1) for issue of notice u/s 148 has rightly held to be not necessary - HC Highlights Income Tax Tue, 01 Mar 2016 20:34:36 +0530 https://www.taxtmi.com/highlights?id=27630