https://www.taxtmi.com/caselaws?id=14198 The court dismissed the petition challenging the initiation of proceedings under section 147 of the Income-tax Act and the issuance of notices under section 148 based on approval from the Joint Commissioner instead of the Board. The court emphasized that procedural requirements are governed by the law at the time of deciding to initiate reassessment proceedings, not when the original assessment order was passed. The timing of the decision to reopen assessment determines the applicable law, and in this case, the law at the time of the decision to reopen assessment required approval from the Joint Commissioner. en-us Thu, 10 May 2001 00:00:00 +0530 Tue, 14 Jul 2009 13:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14198 The court dismissed the petition challenging the initiation of proceedings under section 147 of the Income-tax Act and the issuance of notices under section 148 based on approval from the Joint Commissioner instead of the Board. The court emphasized that procedural requirements are governed by the law at the time of deciding to initiate reassessment proceedings, not when the original assessment order was passed. The timing of the decision to reopen assessment determines the applicable law, and in this case, the law at the time of the decision to reopen assessment required approval from the Joint Commissioner. Case-Laws Income Tax Thu, 10 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14198