High Court Rules Consent Not Needed for Reopening Assessments u/s 151(1) When Initial Intimation is Section 143(1)(a.

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....Validity of reopening of assessment - Sanction for issue of notice - intimation u/s 143(1)(a) is not assessment. Therefore, the provision of Section 151(2) alone would apply to the present case. Therefore, consent under section 151(1) for issue of notice u/s 148 has rightly held to be not necessary - HC....