Assessment Reopened Without Section 151(1) Approval Invalid; Section 148 Notice Annulled for Lack of Sanctions.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Reopening of assessment after 4 years - approval not taken u/s. 151(1) - non appropriate sanctions - the notice u/s. 148 is bad in law and is quashed - AT....