https://www.taxtmi.com/caselaws?id=458355 Reopening of assessment was questioned on the basis of whether the original approval records under Section 151 were produced and whether valid approval preceded notice under Sections 147 and 148. The HC did not decide the merits at this stage; it adjourned the matter with a direction to produce the original documents on the next date and imposed costs for delay. en-us Wed, 13 Jul 2016 00:00:00 +0530 Tue, 22 Oct 2024 20:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458355 Reopening of assessment was questioned on the basis of whether the original approval records under Section 151 were produced and whether valid approval preceded notice under Sections 147 and 148. The HC did not decide the merits at this stage; it adjourned the matter with a direction to produce the original documents on the next date and imposed costs for delay. Case-Laws Income Tax Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458355