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2014 (2) TMI 790 - KARNATAKA HIGH COURTReopening of Assessment – failure to take approval as per section 151(1) - Held that:- If the assessment is reopened after expiry of the four years from the end of relevant assessment year, no notice under Section 148 of the Act shall be issued unless the Chief Commissioner or Commissioner is satisfied on the reasons recorded by the Assessing Officer that it is a fit case for issuance of such notice - neither the reasons recorded by the Assessing Officer under sub-Section (2) of Section 148 of the Act nor approval granted by the Chief Commissioner or Commissioner as contemplated by the proviso to sub-Section (1) of Section 151 of the Act is on record. Revenue could not point out any observation so as to hold that approval under Section 151 was obtained before issuing notice under Section 148 of the Act -In the absence of the order granting approval by the Commissioner under Section 151 or in the absence of any indication in the orders passed by the authorities including the order of the Tribunal or the materials on record that such approval was obtained, it would not be possible to assume that such approval under Section 151 of the Act was obtained - The provisions contained in Section 151 of the Act are indubitably mandatory in nature and since compliance was either not made or could be established by the revenue, benefit will have to be given to the assessee - decided against Revenue.
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