https://www.taxtmi.com/caselaws?id=359424 The High Court upheld the reopening of the assessment under Section 147 of the Income Tax Act, ruling that the Additional Director of Income Tax (DIT) was the competent authority to approve the reopening, despite subsequent approval by the DIT. The Court found that the initial approval by the Additional DIT was valid, supported by the reasons provided by the Assessing Officer and the authority granted under Section 151. The appellant's challenge based on a previous judgment was deemed inapplicable, leading to the dismissal of the appeal. en-us Tue, 17 Apr 2018 00:00:00 +0530 Mon, 30 Apr 2018 06:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359424 The High Court upheld the reopening of the assessment under Section 147 of the Income Tax Act, ruling that the Additional Director of Income Tax (DIT) was the competent authority to approve the reopening, despite subsequent approval by the DIT. The Court found that the initial approval by the Additional DIT was valid, supported by the reasons provided by the Assessing Officer and the authority granted under Section 151. The appellant's challenge based on a previous judgment was deemed inapplicable, leading to the dismissal of the appeal. Case-Laws Income Tax Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359424