Tax Assessment Reopening Invalidated Due to Time-Barred Proceedings and Lack of Approval u/s 148.

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....Reopening of assessment - The entire proceedings u/s 148 stood vitiated since even according to the AO, he initiated proceedings on 18.1.2016 on which date such initiation was clearly time barred. Secondly, the fresh initiation did not have the approval of the Additional CIT, as required by law - HC....