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    <title>Assessment Reopening Under IT Act Section 147 Invalid Due to Insufficient Sanction u/s 151.</title>
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    <description>Reopening of the assessment u/s 147 - validity of sanction granted u/s 151 - “Yes, I am satisfied, It is a fit case to issue notice under section 148.” - Such an approval is not valid in Law because it would show that approval have been granted without application of mind.</description>
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      <description>Reopening of the assessment u/s 147 - validity of sanction granted u/s 151 - “Yes, I am satisfied, It is a fit case to issue notice under section 148.” - Such an approval is not valid in Law because it would show that approval have been granted without application of mind.</description>
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