https://www.taxtmi.com/caselaws?id=404187 The Tribunal found the reopening of assessment invalid due to the Assessing Officer's failure to obtain necessary sanction from higher authorities as mandated by Section 151(1) of the Income Tax Act. Consequently, the reassessment order was quashed, and the appeal filed by the assessee was allowed. en-us Wed, 17 Feb 2021 00:00:00 +0530 Thu, 18 Feb 2021 04:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404187 The Tribunal found the reopening of assessment invalid due to the Assessing Officer's failure to obtain necessary sanction from higher authorities as mandated by Section 151(1) of the Income Tax Act. Consequently, the reassessment order was quashed, and the appeal filed by the assessee was allowed. Case-Laws Income Tax Wed, 17 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404187