https://www.taxtmi.com/highlights?id=65579 Reopening of assessment u/s 147 - valid approval u/s 151 - “unsigned approval” issued in electronic form - The point of time when the AO issued notices u/s 148, he was having no jurisdiction to issue the impugned notices under section 148 of the Act, 1961. Consequently the impugned notices issued by the AO u/s 148 were without jurisdiction. The questions no. (a) and (b) are answered accordingly. - HC en-us Sun, 11 Sep 2022 18:56:12 +0530 Sun, 11 Sep 2022 18:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65579 Reopening of assessment u/s 147 - valid approval u/s 151 - “unsigned approval” issued in electronic form - The point of time when the AO issued notices u/s 148, he was having no jurisdiction to issue the impugned notices under section 148 of the Act, 1961. Consequently the impugned notices issued by the AO u/s 148 were without jurisdiction. The questions no. (a) and (b) are answered accordingly. - HC Highlights Income Tax Sun, 11 Sep 2022 18:56:12 +0530 https://www.taxtmi.com/highlights?id=65579