https://www.taxtmi.com/caselaws?id=462955 The ITAT Pune held that reopening of assessment under section 147 was invalid as the AO failed to obtain prior approval from the appropriate authority as required under section 151(ii) of the IT Act. Relying on precedents from the Bombay HC, the tribunal allowed the assessee's appeal and set aside the reassessment order and notice issued under section 148 for non-compliance with mandatory approval provisions. en-us Fri, 07 Mar 2025 00:00:00 +0530 Sat, 26 Jul 2025 21:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462955 The ITAT Pune held that reopening of assessment under section 147 was invalid as the AO failed to obtain prior approval from the appropriate authority as required under section 151(ii) of the IT Act. Relying on precedents from the Bombay HC, the tribunal allowed the assessee's appeal and set aside the reassessment order and notice issued under section 148 for non-compliance with mandatory approval provisions. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462955