https://www.taxtmi.com/highlights?id=56951 Validity of Reopening of assessment u/s 147 - AO should not have issued notice without satisfying the condition precedent as laid down in clause (b) of section 149(1) of the Act. And the Ld. PCIT/CIT should not have given sanction to reopen on the basis of the reasons recorded by AO without satisfying the condition precedent as prescribed in section 149 of the Act. Failure to do so, makes the sanction of the authority u/s. 151 of the Act fragile for non-application of mind. - AT en-us Mon, 01 Mar 2021 10:23:48 +0530 Mon, 01 Mar 2021 10:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56951 Validity of Reopening of assessment u/s 147 - AO should not have issued notice without satisfying the condition precedent as laid down in clause (b) of section 149(1) of the Act. And the Ld. PCIT/CIT should not have given sanction to reopen on the basis of the reasons recorded by AO without satisfying the condition precedent as prescribed in section 149 of the Act. Failure to do so, makes the sanction of the authority u/s. 151 of the Act fragile for non-application of mind. - AT Highlights Income Tax Mon, 01 Mar 2021 10:23:48 +0530 https://www.taxtmi.com/highlights?id=56951