https://www.taxtmi.com/highlights?id=72819 Reopening of assessment u/s 147 - Validity of approval granted u/s 151 - without examining the facts on record, both the Additional CIT and CIT have granted approval under Section 151. Granting approval under Section 151 of the Act is not an empty formality. Approval has to be granted with caution and proper application of mind to the facts and material on record to prevent miscarriage of justice - AT en-us Tue, 31 Oct 2023 09:55:27 +0530 Tue, 31 Oct 2023 09:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72819 Reopening of assessment u/s 147 - Validity of approval granted u/s 151 - without examining the facts on record, both the Additional CIT and CIT have granted approval under Section 151. Granting approval under Section 151 of the Act is not an empty formality. Approval has to be granted with caution and proper application of mind to the facts and material on record to prevent miscarriage of justice - AT Highlights Income Tax Tue, 31 Oct 2023 09:55:27 +0530 https://www.taxtmi.com/highlights?id=72819