https://www.taxtmi.com/caselaws?id=752332 The ITAT Jodhpur held that reopening of assessment was invalid as the AO failed to obtain mandatory approval under Section 151 from higher authorities before issuing notice. The tribunal ruled that this procedural breach rendered the notice illegal and could not be cured under Section 292B. Following the precedent in Dhadda Exports case, the tribunal set aside the impugned appeal order and allowed the assessee's appeal, emphasizing that approval from higher authority is a mandatory condition for valid reopening proceedings. en-us Fri, 15 Dec 2023 00:00:00 +0530 Tue, 07 May 2024 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752332 The ITAT Jodhpur held that reopening of assessment was invalid as the AO failed to obtain mandatory approval under Section 151 from higher authorities before issuing notice. The tribunal ruled that this procedural breach rendered the notice illegal and could not be cured under Section 292B. Following the precedent in Dhadda Exports case, the tribunal set aside the impugned appeal order and allowed the assessee's appeal, emphasizing that approval from higher authority is a mandatory condition for valid reopening proceedings. Case-Laws Income Tax Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752332