https://www.taxtmi.com/caselaws?id=344844 The Tribunal found that the Assessing Officer lacked jurisdiction to re-open the assessment under Section 147 of the Income Tax Act due to the absence of valid approval from the Joint Commissioner of Income Tax. The notice issued under Section 148 was deemed invalid as it did not have the necessary sanction from the designated authority. Consequently, the re-assessment proceedings, including additions made to the assessee's income, were declared void. The appeal of the assessee was allowed, and the notice under Section 148 was set aside and quashed. en-us Mon, 06 Mar 2017 00:00:00 +0530 Thu, 29 Jun 2017 12:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344844 The Tribunal found that the Assessing Officer lacked jurisdiction to re-open the assessment under Section 147 of the Income Tax Act due to the absence of valid approval from the Joint Commissioner of Income Tax. The notice issued under Section 148 was deemed invalid as it did not have the necessary sanction from the designated authority. Consequently, the re-assessment proceedings, including additions made to the assessee's income, were declared void. The appeal of the assessee was allowed, and the notice under Section 148 was set aside and quashed. Case-Laws Income Tax Mon, 06 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344844