https://www.taxtmi.com/caselaws?id=416325 The High Court held that the notice reopening the assessment for AY 2014-15 was invalid due to lack of prior approval under Section 151 of the Income Tax Act, emphasizing the importance of preventing arbitrary actions by the Assessing Officer. The court found that the approval granted lacked proper reasoning, indicating a lack of application of mind, leading to a complete non-compliance with Section 151. Consequently, the court allowed the petition, quashing the notice and order, as Respondent No.1 committed an error of jurisdiction by issuing the notice without valid prior approval. en-us Tue, 21 Dec 2021 00:00:00 +0530 Thu, 28 Apr 2022 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416325 The High Court held that the notice reopening the assessment for AY 2014-15 was invalid due to lack of prior approval under Section 151 of the Income Tax Act, emphasizing the importance of preventing arbitrary actions by the Assessing Officer. The court found that the approval granted lacked proper reasoning, indicating a lack of application of mind, leading to a complete non-compliance with Section 151. Consequently, the court allowed the petition, quashing the notice and order, as Respondent No.1 committed an error of jurisdiction by issuing the notice without valid prior approval. Case-Laws Income Tax Tue, 21 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416325