https://www.taxtmi.com/caselaws?id=352342 The Tribunal quashed the reopening of the assessment due to the Assessing Officer's failure to properly obtain necessary sanction under Section 151(2) and failure to provide the assessee with approval details despite requests. Consequently, the reopening was declared void ab initio. As a result, the Tribunal dismissed the Revenue's appeal on merits as infructuous and allowed the assessee's cross-objection. en-us Mon, 04 Dec 2017 00:00:00 +0530 Wed, 13 Dec 2017 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352342 The Tribunal quashed the reopening of the assessment due to the Assessing Officer's failure to properly obtain necessary sanction under Section 151(2) and failure to provide the assessee with approval details despite requests. Consequently, the reopening was declared void ab initio. As a result, the Tribunal dismissed the Revenue's appeal on merits as infructuous and allowed the assessee's cross-objection. Case-Laws Income Tax Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352342