https://www.taxtmi.com/caselaws?id=389331 The appeal challenging the Income Tax Appellate Tribunal's order regarding the assessment year 2008-09 was dismissed. The Tribunal found the reopening proceedings under section 148 to be flawed due to the absence of proper sanction/approval under section 151, as only the Commissioner of Income Tax had given sanction instead of the required Joint Commissioner of Income Tax. The Court relied on precedent, holding that sanction by the Commissioner of Income Tax does not fulfill the statutory requirement for sanction by the Joint Commissioner of Income Tax. As the issue had been settled in a prior case, the appeal was dismissed for not raising a substantial question of law. en-us Mon, 11 Nov 2019 00:00:00 +0530 Thu, 05 Dec 2019 13:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389331 The appeal challenging the Income Tax Appellate Tribunal's order regarding the assessment year 2008-09 was dismissed. The Tribunal found the reopening proceedings under section 148 to be flawed due to the absence of proper sanction/approval under section 151, as only the Commissioner of Income Tax had given sanction instead of the required Joint Commissioner of Income Tax. The Court relied on precedent, holding that sanction by the Commissioner of Income Tax does not fulfill the statutory requirement for sanction by the Joint Commissioner of Income Tax. As the issue had been settled in a prior case, the appeal was dismissed for not raising a substantial question of law. Case-Laws Income Tax Mon, 11 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389331