https://www.taxtmi.com/highlights?id=57392 Reopening of assessment u/s 147 - the competent authority has given the satisfaction in hand writing and has expressed his satisfaction with regard to reasons recorded and accorded the sanction to issue impugned notice. Therefore, the approval for reassessment was granted on the date on which the impugned notice was issued. In this circumstances, the contention raised by the learned advocate for the writ applicant that sanction was not obtained before issuance of the notice cannot be accepted. - HC en-us Tue, 30 Mar 2021 09:10:32 +0530 Tue, 30 Mar 2021 09:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57392 Reopening of assessment u/s 147 - the competent authority has given the satisfaction in hand writing and has expressed his satisfaction with regard to reasons recorded and accorded the sanction to issue impugned notice. Therefore, the approval for reassessment was granted on the date on which the impugned notice was issued. In this circumstances, the contention raised by the learned advocate for the writ applicant that sanction was not obtained before issuance of the notice cannot be accepted. - HC Highlights Income Tax Tue, 30 Mar 2021 09:10:32 +0530 https://www.taxtmi.com/highlights?id=57392