https://www.taxtmi.com/highlights?id=67023 Reopening of assessment u/s 147 - AO failed to get the approval u/s 151 - this omission vitiates the reassessment proceedings, notice u/s 148 of the Act and consequent reassessment order dated 05.12.2016 being bad in law and without assuming valid jurisdiction by the AO as per the mandate of section 151 of the Act. - AT en-us Sat, 10 Dec 2022 11:13:50 +0530 Sat, 10 Dec 2022 11:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67023 Reopening of assessment u/s 147 - AO failed to get the approval u/s 151 - this omission vitiates the reassessment proceedings, notice u/s 148 of the Act and consequent reassessment order dated 05.12.2016 being bad in law and without assuming valid jurisdiction by the AO as per the mandate of section 151 of the Act. - AT Highlights Income Tax Sat, 10 Dec 2022 11:13:50 +0530 https://www.taxtmi.com/highlights?id=67023