2022 (12) TMI 1170

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..... appears from record and instruction submitted by Mr. Dutt that in this said case approval has been granted by principal CIT -9, Kolkata who is not the authority falls u/s 151(ii) of the Act as such the approval in this case is not an authority authorized under the law and such approval is not sustainable in law and in view of this factual and legal position the impugned notice under Section 148A( .....

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..... t the assessment year involved for reopening of the assessment is assessment year 2016-2017 and the appropriate authority for grant of approval in such case are the authorities under Section 151(ii) of the Income Tax Act, 1961. It appears from record and instruction submitted by Mr. Dutt that in this said case approval has been granted by principal CIT -9, Kolkata who is not the authority falls .....

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