https://www.taxtmi.com/caselaws?id=416005 The court set aside the notice under Section 148 and the order disposing of objections for re-opening the assessment for AY 2015-16. The court found that the sanction process was flawed as the Commissioner granted approval before the reasons were finalized and recorded by the Assessing Officer, emphasizing the need for strict adherence to procedural requirements in tax matters to ensure validity and legality of actions by tax authorities. en-us Tue, 14 Dec 2021 00:00:00 +0530 Sat, 18 Dec 2021 08:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416005 The court set aside the notice under Section 148 and the order disposing of objections for re-opening the assessment for AY 2015-16. The court found that the sanction process was flawed as the Commissioner granted approval before the reasons were finalized and recorded by the Assessing Officer, emphasizing the need for strict adherence to procedural requirements in tax matters to ensure validity and legality of actions by tax authorities. Case-Laws Income Tax Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416005