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2017 (1) TMI 518 - HC - Income TaxReopening of assessment - AO has not obtained approval of the appropriate authority as required under Section 151 - Held that:- it is not in dispute that after the impugned Notices are issued, relying upon and considering the directions issued by the learned CIT [A] made in the Appeal for AY 2011- 2012, the directions issued by the learned CIT [A] have been set-aside by the Income Tax Appellate Tribunal. In that view of the matter, the impugned reopening proceedings for the respective assessment years, for want of approval under Section 151 of the Act, cannot be sustained. While quashing and setting aside the impugned Notices at this stage, it is observed that in case, the Revenue succeeds in the Appeal that may be filed against the decision of the learned Tribunal setting aside the direction issued by the learned CIT [A] in the Appeal for AY 2011-2012 and the directions issued by the learned CIT [A] are restored. In that case, it would be open for the Revenue to submit appropriate application/s in the present proceedings to revive the present writ petitions and thereafter, the same may be considered in accordance with law and on merits.
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