Reopening assessment allowed despite ex post facto approval from Principal Chief Commissioner for issuing notice u/s 148(A)(b).

Reopening assessment allowed despite ex post facto approval from Principal Chief Commissioner for issuing notice u/s 148(A)(b). https://www.taxtmi.com/highlights?id=79899 Reopening of assessment u/s 147 - order u/s 148(A)(d) was passed by respondent without obtaining prior approval of specified authority, i.e. Principal Chief Commissioner of Income Tax, but ex post facto approval was obtained after passing order u/s 148(A)(d). Statutory requirement of prior approval met as Principal Chief Commissioner granted approval same day order passed u/s 148(A)(d). Notice issued u/s 148(A)(b) and order passed u/s 148(A)(d) found valid. Writ petition dismissed. en-us Tue, 30 Jul 2024 08:10:35 +0530 Tue, 30 Jul 2024 08:10:35 +0530 TaxTMI RSS Generator Reopening assessment allowed despite ex post facto approval from Principal Chief Commissioner for issuing notice u/s 148(A)(b). https://www.taxtmi.com/highlights?id=79899 Reopening of assessment u/s 147 - order u/s 148(A)(d) was passed by respondent without obtaining prior approval of specified authority, i.e. Principal Chief Commissioner of Income Tax, but ex post facto approval was obtained after passing order u/s 148(A)(d). Statutory requirement of prior approval met as Principal Chief Commissioner granted approval same day order passed u/s 148(A)(d). Notice issued u/s 148(A)(b) and order passed u/s 148(A)(d) found valid. Writ petition dismissed. Highlights Income Tax Tue, 30 Jul 2024 08:10:35 +0530 https://www.taxtmi.com/highlights?id=79899