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2013 (7) TMI 58 - AT - Income TaxReopening of assessment – Commissioner of Income Tax ordered reopening of assessment without approval of Joint Commissioner – Held that:- as per proviso to Section 151(2), approval of Joint Commissioner required – Approval not granted by Joint Commissioner, instead taken from Commissioner of Income- tax – Reopening of assessment invalid therefore quashed – Following decision of CIT Vs. SPL's Siddhartha Ltd [2011 (9) TMI 640 - DELHI HIGH COURT] – Decided in favor of assessee.
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