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2017 (9) TMI 657 - AT - Income TaxReopening of assessment - non applying the provisions of section 147 r.w.s.151 - non approval from competent authority - Held that:- In the absence of approval of the competent authority designated under s.151 of the Act, the notice issued under s.148 of the Act for assumption of jurisdiction under s.147 is vitiated and non-est. The entire reassessment proceedings is accordingly a non-starter. Consequently, the orders of the AO & CIT(A) are required to be quashed - Decided in favour of assessee.
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