https://www.taxtmi.com/caselaws?id=427415 The court held that the notice to reopen assessment beyond the 4-year limit lacked proper sanction under section 151 of the Income Tax Act as it was issued by the Joint Commissioner instead of the specified higher authorities. The court emphasized that the provisions of the Relaxation Act did not modify the statutory requirements for reopening assessments. Consequently, the court quashed the notice for lacking jurisdiction and ordered its setting aside, along with the objection and assessment orders. en-us Tue, 02 Aug 2022 00:00:00 +0530 Wed, 07 Sep 2022 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427415 The court held that the notice to reopen assessment beyond the 4-year limit lacked proper sanction under section 151 of the Income Tax Act as it was issued by the Joint Commissioner instead of the specified higher authorities. The court emphasized that the provisions of the Relaxation Act did not modify the statutory requirements for reopening assessments. Consequently, the court quashed the notice for lacking jurisdiction and ordered its setting aside, along with the objection and assessment orders. Case-Laws Income Tax Tue, 02 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427415