Reopening of tax assessment invalid without Joint Commissioner's approval u/s 151(2) of the Income Tax Act.

Reopening of tax assessment invalid without Joint Commissioner's approval u/s 151(2) of the Income Tax Act. https://www.taxtmi.com/highlights?id=60076 Validity of reopening of assessment - validity of approval from a superior authority - when 151(2) of the Act mandates that sanction to be taken for issuance of notice u/s. 148 of the Act in certain cases has to be of Joint Commissioner, then reopening of assessment with the approval of Commissioner is unsustainable - AT en-us Tue, 12 Oct 2021 15:14:44 +0530 Tue, 12 Oct 2021 15:14:44 +0530 TaxTMI RSS Generator Reopening of tax assessment invalid without Joint Commissioner's approval u/s 151(2) of the Income Tax Act. https://www.taxtmi.com/highlights?id=60076 Validity of reopening of assessment - validity of approval from a superior authority - when 151(2) of the Act mandates that sanction to be taken for issuance of notice u/s. 148 of the Act in certain cases has to be of Joint Commissioner, then reopening of assessment with the approval of Commissioner is unsustainable - AT Highlights Income Tax Tue, 12 Oct 2021 15:14:44 +0530 https://www.taxtmi.com/highlights?id=60076