https://www.taxtmi.com/highlights?id=69940 Validity of Reopening of assessment - Sanction / Satisfaction of the proper authority u/s 151(1) - it prima facie appears that in view of the prescription of Section 151(1) by necessary implication, the "Additional Commissioner of Income Tax" would not be same as "Principal Chief Commissioner" or "Chief Commissioner" or "Principal Commissioner" or "Commissioner" of Income Tax. - the proceeding initiated against the petitioner company by issuance of notice u/s 148 is held to be not in accordance with law. - Quashed - HC en-us Wed, 24 May 2023 12:50:27 +0530 Wed, 24 May 2023 12:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69940 Validity of Reopening of assessment - Sanction / Satisfaction of the proper authority u/s 151(1) - it prima facie appears that in view of the prescription of Section 151(1) by necessary implication, the "Additional Commissioner of Income Tax" would not be same as "Principal Chief Commissioner" or "Chief Commissioner" or "Principal Commissioner" or "Commissioner" of Income Tax. - the proceeding initiated against the petitioner company by issuance of notice u/s 148 is held to be not in accordance with law. - Quashed - HC Highlights Income Tax Wed, 24 May 2023 12:50:27 +0530 https://www.taxtmi.com/highlights?id=69940