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2016 (1) TMI 1071 - AT - Income TaxValidity of reopening of assessment - non taking permission from the Joint/Additional Commissioner in terms of Section 151(2) - Held that:- In the present case, admittedly the AO was not sure as to whether scrutiny assessment was passed in this case or not which is clear from his report furnished to the ld. CIT(A) for obtaining his permission/sanction. The ld. CIT(A) on perusing the record found that no order u/s 143(3) of the Act was passed in the assessee’s case for the year under consideration and thereafter, he quashed the assessment by following the judgment of the Hon’ble Jurisdictional High Court in the case of CIT Vs SPL’s Siddhartha Ltd. [2011 (9) TMI 640 - DELHI HIGH COURT ] In the present case also the AO had not taken the permission from the Joint/Additional Commissioner in terms of Section 151(2) of the Act. Therefore, reassessment framed without proper permission from the competent authority was rightly quashed by the ld. CIT(A). We do not see any infirmity in the impugned order, accordingly do not see any merit in this appeal of the department. - Decided in favour of assessee
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