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2014 (6) TMI 931 - AT - Income Taxreopening of assessment - permission from Commissioner of Income Tax instead of Joint Commissioner of Income - Tax Held that:- reopening of assessment after taking permission from Commissioner of Income Tax instead of Joint Commissioner of Income Tax is not valid. Accordingly, the same is quashed. Once the issue of notice under Section 148 is held to be invalid, consequentially, the assessment order passed in pursuance to such notice is also quashed. - Decided in favour of assessee
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