https://www.taxtmi.com/highlights?id=61135 Reopening of assessment u/s 147 - There is complete non application of mind on the part of Joint CIT, Range 5(3), Mumbai, while granting sanction under section 151 of Act. There is no prior sanction granted by Respondent No.2 before issuance of notice under Section 148 of the Act. Therefore, the jurisdictional condition of complying with Section 151 was not satisfied - HC en-us Sat, 25 Dec 2021 14:17:49 +0530 Sat, 25 Dec 2021 14:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61135 Reopening of assessment u/s 147 - There is complete non application of mind on the part of Joint CIT, Range 5(3), Mumbai, while granting sanction under section 151 of Act. There is no prior sanction granted by Respondent No.2 before issuance of notice under Section 148 of the Act. Therefore, the jurisdictional condition of complying with Section 151 was not satisfied - HC Highlights Income Tax Sat, 25 Dec 2021 14:17:49 +0530 https://www.taxtmi.com/highlights?id=61135