https://www.taxtmi.com/caselaws?id=782282 ITAT Pune held that the reopening of assessment under section 147 was invalid due to improper approval under section 151(ii). The sanction for issuing notice was granted by the PCIT instead of the competent authorities specified in the provision, namely the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General. As the approval was not in accordance with law, it was held to be invalid, thereby vitiating the entire reassessment proceedings. Consequently, the reassessment order was quashed and the assessee's ground challenging the validity of the reopening was allowed. en-us Wed, 30 Jul 2025 00:00:00 +0530 Wed, 26 Nov 2025 12:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782282 ITAT Pune held that the reopening of assessment under section 147 was invalid due to improper approval under section 151(ii). The sanction for issuing notice was granted by the PCIT instead of the competent authorities specified in the provision, namely the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General. As the approval was not in accordance with law, it was held to be invalid, thereby vitiating the entire reassessment proceedings. Consequently, the reassessment order was quashed and the assessee's ground challenging the validity of the reopening was allowed. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782282