https://www.taxtmi.com/highlights?id=67638 Reopening of assessment u/s 147 - Jurisdiction to issue sanction - appropriate authority to grant approval for issuance of notice u/s. 148 - the approval for issuance of notice u/s. 148 ought not have been obtained from the Additional Commissioner of Income Tax but from the authority specifically mentioned u/s. 151(ii) of the Act - Notice quashed - HC en-us Wed, 11 Jan 2023 12:26:58 +0530 Wed, 11 Jan 2023 12:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67638 Reopening of assessment u/s 147 - Jurisdiction to issue sanction - appropriate authority to grant approval for issuance of notice u/s. 148 - the approval for issuance of notice u/s. 148 ought not have been obtained from the Additional Commissioner of Income Tax but from the authority specifically mentioned u/s. 151(ii) of the Act - Notice quashed - HC Highlights Income Tax Wed, 11 Jan 2023 12:26:58 +0530 https://www.taxtmi.com/highlights?id=67638