2019 (12) TMI 214

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....260-A of the Income Tax Act, 1961 (Act), challenges the order dated 19 October 2016 passed by the Income Tax Appellate Tribunal (Tribunal). The impugned order dated 19 October 2016 is in respect of assessment year 2008-09. 2. The Revenue has only urged the following question of law for our consideration: "Whether on the facts and in circumstances of the case and in law, the Tribunal is correct ....

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....ibunal held that the reopening notice itself is without jurisdiction. 4. Mr.Kotangale, learned counsel appearing in support of the appeal very fairly points out that the submission of the Revenue that the Commissioner of Income Tax is a higher authority and, therefore, the sanction obtained from him would meet the requirement of obtaining sanction from the Joint Commissioner of Income Tax in term....