https://www.taxtmi.com/highlights?id=62140 Reopening of assessment u/s 147 - Fresh sanction under Section 151 - For a moment, even if accept Revenue’s contention that the present proceedings are continuation of the proceedings initiated by the Assessing Officer at New Delhi vide notice dated 22nd March 2013, the proceedings would be invalid since the notice issued by the Assessing Officer at New Delhi itself was invalid inasmuch as sanction of the appropriate authority as per Section 151 was not obtained before issuing the notice. - HC en-us Fri, 25 Feb 2022 08:35:00 +0530 Fri, 25 Feb 2022 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62140 Reopening of assessment u/s 147 - Fresh sanction under Section 151 - For a moment, even if accept Revenue’s contention that the present proceedings are continuation of the proceedings initiated by the Assessing Officer at New Delhi vide notice dated 22nd March 2013, the proceedings would be invalid since the notice issued by the Assessing Officer at New Delhi itself was invalid inasmuch as sanction of the appropriate authority as per Section 151 was not obtained before issuing the notice. - HC Highlights Income Tax Fri, 25 Feb 2022 08:35:00 +0530 https://www.taxtmi.com/highlights?id=62140