https://www.taxtmi.com/highlights?id=50790 Reopening of assessment u/s 147 - Sanction for issue of notice u/s 151 - The Additional Commissioner is not equivalent to the rank of Commissioner or any other designation as defined u/s 151 (1) - The notice is bad in law and is required to be quashed and the same is quashed en-us Thu, 19 Dec 2019 19:24:37 +0530 Thu, 19 Dec 2019 19:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50790 Reopening of assessment u/s 147 - Sanction for issue of notice u/s 151 - The Additional Commissioner is not equivalent to the rank of Commissioner or any other designation as defined u/s 151 (1) - The notice is bad in law and is required to be quashed and the same is quashed Highlights Income Tax Thu, 19 Dec 2019 19:24:37 +0530 https://www.taxtmi.com/highlights?id=50790