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2015 (3) TMI 1257 - AT - Income TaxValidity of reopening of assessment - requisite sanction from competent authority u/s 151 was not obtained - Held that:- We find that it is an undisputed fact that reopening was done after 4 years and the reasons recorded as placed at paper book page 2 just carried the signature of Addl. CIT and which even does not mention the word 'approval'. ITAT n Shri Hirachand Kanuga Versus The DCIT, Circle-1, Khadakpada, Kalyan (W) [2015 (5) TMI 757 - ITAT MUMBAI] has dealt with a similar matter and after relying upon a number of decisions, has arrived that such type of satisfaction u/s 151 is bad in law. We find that in this case law pronounced by ITAT Mumbai Bench, the Addl. CIT had placed his signature and had mentioned the word 'approved' before affixing his signature, which in the present case, is missing, therefore, present case is worse than the case decided by ITAT Mumbai Bench, wherein even word 'approved' has not been mentioned. In view of above ground No.1 (e) of appeal filed by assessee is allowed.
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