https://www.taxtmi.com/caselaws?id=779958 ITAT (Del) held reassessment under s.147 invalid because approval under s.151(2) was granted by Commissioner instead of the prescribed JCIT, contravening statutory scheme. Relying on precedent that superior officers cannot exercise powers delegated to a specific post, the tribunal concluded the reopening lacked competent authorization and allowed the appeal in favour of the assessee. en-us Mon, 01 Sep 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779958 ITAT (Del) held reassessment under s.147 invalid because approval under s.151(2) was granted by Commissioner instead of the prescribed JCIT, contravening statutory scheme. Relying on precedent that superior officers cannot exercise powers delegated to a specific post, the tribunal concluded the reopening lacked competent authorization and allowed the appeal in favour of the assessee. Case-Laws Income Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779958