Reopening of tax assessment invalid without Joint Commissioner's approval u/s 151(2) of the Income Tax Act.

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....Validity of reopening of assessment - validity of approval from a superior authority - when 151(2) of the Act mandates that sanction to be taken for issuance of notice u/s. 148 of the Act in certain cases has to be of Joint Commissioner, then reopening of assessment with the approval of Commissioner is unsustainable - AT....