https://www.taxtmi.com/caselaws?id=464822 Sanction for reopening must be obtained under the correct clause of section 151 of the Income-tax Act, 1961; where approval is taken under the wrong clause, the reopening notice is invalid. On that basis, the notices and all consequential assessment proceedings were treated as unsustainable and could not survive. en-us Thu, 09 May 2024 00:00:00 +0530 Mon, 17 Nov 2025 13:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464822 Sanction for reopening must be obtained under the correct clause of section 151 of the Income-tax Act, 1961; where approval is taken under the wrong clause, the reopening notice is invalid. On that basis, the notices and all consequential assessment proceedings were treated as unsustainable and could not survive. Case-Laws Income Tax Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464822