https://www.taxtmi.com/caselaws?id=353581 The Tribunal upheld the reopening of assessment under section 147 of the Income-tax Act for the assessment year 2005-06. It found that the approval process, including satisfaction of the Joint Commissioner of Income-tax (JCIT) and subsequent approval by the Commissioner, complied with statutory requirements under section 151. The Tribunal invoked section 292B to validate any procedural defects, ultimately dismissing the appellant's grievances as lacking legal merit. The appeal was dismissed on November 30, 2017. en-us Thu, 30 Nov 2017 00:00:00 +0530 Mon, 08 Jan 2018 09:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353581 The Tribunal upheld the reopening of assessment under section 147 of the Income-tax Act for the assessment year 2005-06. It found that the approval process, including satisfaction of the Joint Commissioner of Income-tax (JCIT) and subsequent approval by the Commissioner, complied with statutory requirements under section 151. The Tribunal invoked section 292B to validate any procedural defects, ultimately dismissing the appellant's grievances as lacking legal merit. The appeal was dismissed on November 30, 2017. Case-Laws Income Tax Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353581