https://www.taxtmi.com/caselaws?id=347363 HC held that a notice reopening assessment issued after four years from the end of the relevant AY was invalid because the mandatory approval under s.151(2) required authorization specifically by an officer of the rank of Joint Commissioner. Approval by a superior or other officer did not satisfy the statutory requirement. Consequently, the reopening for AY 2005-06 was quashed, and the notice dated 28 March 2012 and the AO's order dated 25 January 2013 rejecting objections were set aside. Decision in favour of the assessee. en-us Thu, 31 Aug 2017 00:00:00 +0530 Tue, 19 Aug 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347363 HC held that a notice reopening assessment issued after four years from the end of the relevant AY was invalid because the mandatory approval under s.151(2) required authorization specifically by an officer of the rank of Joint Commissioner. Approval by a superior or other officer did not satisfy the statutory requirement. Consequently, the reopening for AY 2005-06 was quashed, and the notice dated 28 March 2012 and the AO's order dated 25 January 2013 rejecting objections were set aside. Decision in favour of the assessee. Case-Laws Income Tax Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347363