https://www.taxtmi.com/highlights?id=62798 Reopening of assessment u/s 147 - Whether no proper sanction/approval on the date of issuance of notice under Section 148 is concerned, provision under Section 151? - In view of specific provision under the Act of 1961, the document i.e. sanction/approval under Section 151 of the Act of 1961 issued by Competent Authority in case of petitioners will be deemed to be an authenticated document. In the 'Note' appended at the bottom of sanction/approval under Section 151 it is mentioned that “if digitally signed”, the date of signature may be taken as date of document. - HC en-us Wed, 06 Apr 2022 11:12:14 +0530 Wed, 06 Apr 2022 11:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62798 Reopening of assessment u/s 147 - Whether no proper sanction/approval on the date of issuance of notice under Section 148 is concerned, provision under Section 151? - In view of specific provision under the Act of 1961, the document i.e. sanction/approval under Section 151 of the Act of 1961 issued by Competent Authority in case of petitioners will be deemed to be an authenticated document. In the 'Note' appended at the bottom of sanction/approval under Section 151 it is mentioned that “if digitally signed”, the date of signature may be taken as date of document. - HC Highlights Income Tax Wed, 06 Apr 2022 11:12:14 +0530 https://www.taxtmi.com/highlights?id=62798