Notice Invalidated Due to Lack of Approval; Assessment Order u/s 147 Quashed as Void from Outset.

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....Validity of reopening of assessment - no approval was taken U/s 151 - The tribunal found that the notice issued under section 148/143(3) lacked proper approval under section 151 of the Act. Citing precedent, it concluded that such a deficiency rendered the notice illegal and void-ab-initio. Consequently, the assessment order passed under section 147 of the Act was quashed.....