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2015 (1) TMI 1014 - AT - Income TaxValidity of reopening of assessment - Held that:- Since the approval was obtained by the Assessing Officer from the ld. Commissioner of Income-tax instead of Joint Commissioner of Income-tax or the Addl. Commissioner of Income-tax under section 151(2) of the Act, notice under section 148 of the Act is invalid and void ab initio. We accordingly quash the assessment after holding that the reopening was not done in accordance with the provisions of the Act. - Decided in favour of assessee.
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