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2022 (1) TMI 1291 - HC - Income TaxReopening of assessment u/s 147 - reopening beyond period of 4 years - mandation to get prior approval of the Commissioner of Income Tax - HELD THAT:- This Court had an occasion in similar circumstances to quash an identical notice under Section 148 of the IT Act by its order [2019 (12) TMI 829 - ORISSA HIGH COURT]. Notice issued u/s 148 which has been challenged as been stated that the notices had been issued after obtaining “necessary satisfaction of the Jt. CIT Range-I, Cuttack” whereas the Officer authorized to record the necessary satisfaction had to be the Chief Commissioner of Income Tax / Commissioner of Income Tax. As in each of the above cases, the impugned notice under Section 148 of the IT Act is hereby quashed.
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