https://www.taxtmi.com/caselaws?id=360463 The court held that the reassessment notice issued under section 148 of the Income Tax Act was valid as the requirements of subsection(2) of section 151 were met. Despite the Commissioner granting approval instead of the Joint Commissioner, the Tribunal found the proceedings valid since both authorities had approved. The court emphasized the importance of the designated administrative officer's satisfaction, which was fulfilled in this case. Citing relevant case law, the court dismissed the appeal, confirming that the notice for reassessment was valid. en-us Mon, 19 Mar 2018 00:00:00 +0530 Tue, 18 Sep 2018 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360463 The court held that the reassessment notice issued under section 148 of the Income Tax Act was valid as the requirements of subsection(2) of section 151 were met. Despite the Commissioner granting approval instead of the Joint Commissioner, the Tribunal found the proceedings valid since both authorities had approved. The court emphasized the importance of the designated administrative officer's satisfaction, which was fulfilled in this case. Citing relevant case law, the court dismissed the appeal, confirming that the notice for reassessment was valid. Case-Laws Income Tax Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360463