Tax Assessment Notice Quashed: Issued by Unauthorized Official u/s 151(1), Violating Income Tax Act Procedures.

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....Reopening of assessment u/s 147 - Sanction for issue of notice u/s 151 - The Additional Commissioner is not equivalent to the rank of Commissioner or any other designation as defined u/s 151 (1) - The notice is bad in law and is required to be quashed and the same is quashed....