https://www.taxtmi.com/caselaws?id=351580 The Tribunal allowed the Revenue's appeal, finding that the proceedings under sections 147/148 of the Income Tax Act were valid. It held that the approval for issuing the notice under section 148 by the Addl. Commissioner was proper, distinguishing it from a previous case. The Tribunal directed further examination by the CIT(A) regarding the alleged variance between the proposal for approval and the reasons recorded for reopening the case, emphasizing that the substance of the reasons should align. The appeal was allowed for statistical purposes. en-us Fri, 27 Oct 2017 00:00:00 +0530 Tue, 28 Nov 2017 07:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351580 The Tribunal allowed the Revenue's appeal, finding that the proceedings under sections 147/148 of the Income Tax Act were valid. It held that the approval for issuing the notice under section 148 by the Addl. Commissioner was proper, distinguishing it from a previous case. The Tribunal directed further examination by the CIT(A) regarding the alleged variance between the proposal for approval and the reasons recorded for reopening the case, emphasizing that the substance of the reasons should align. The appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351580