https://www.taxtmi.com/caselaws?id=462464 ITAT Hyderabad dismissed the assessee's challenges to reopening assessment under section 147. The tribunal held that non-issuance of notice under section 143(2) did not invalidate the assessment since no return was filed within prescribed time and was filed only during proceedings without AO's permission. The tribunal also rejected the contention regarding lack of PCIT sanction before issuing notice under section 148, ruling that Joint Commissioner's satisfaction was sufficient under section 151(2) as no prior assessment existed under sections 143(3) or 147. en-us Thu, 17 Aug 2023 00:00:00 +0530 Tue, 24 Jun 2025 22:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462464 ITAT Hyderabad dismissed the assessee's challenges to reopening assessment under section 147. The tribunal held that non-issuance of notice under section 143(2) did not invalidate the assessment since no return was filed within prescribed time and was filed only during proceedings without AO's permission. The tribunal also rejected the contention regarding lack of PCIT sanction before issuing notice under section 148, ruling that Joint Commissioner's satisfaction was sufficient under section 151(2) as no prior assessment existed under sections 143(3) or 147. Case-Laws Income Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462464