https://www.taxtmi.com/highlights?id=29897 Reopening of assessment - notice issued u/s 148 reveals that the approval has been accorded by the Additional Commissioner of Income-tax, who is not competent authority referred to in the first proviso to Sec. 151(1) - Reassessment proceedings quashed - AT en-us Thu, 23 Jun 2016 13:05:52 +0530 Thu, 23 Jun 2016 12:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=29897 Reopening of assessment - notice issued u/s 148 reveals that the approval has been accorded by the Additional Commissioner of Income-tax, who is not competent authority referred to in the first proviso to Sec. 151(1) - Reassessment proceedings quashed - AT Highlights Income Tax Thu, 23 Jun 2016 13:05:52 +0530 https://www.taxtmi.com/highlights?id=29897