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2017 (12) TMI 611 - AT - Income TaxReopening of assessment - non compliance with section 151 - reasons to believe - Held that:- The reopening in this case lacks jurisdiction on twin counts. Firstly, the assessee has not been properly intimated about any such satisfaction/approval despite request in the objection to reopening filed before the Assessing Officer repeatedly. Secondly, in the remand proceedings before the ld. Commissioner of Income Tax (Appeals), a sanction/approval letter dated 30.03.2015 which is of the same date as the date of notice for reopening has been submitted. This satisfaction/approval is of Joint Commissioner of Income Tax (Appeals). In reply, to assessee’s objection, the Assessing Officer never gave any such detail. This gives credence to the submission of ld. Counsel of the assessee that due approval/satisfaction was not obtained in this case before issue of notice of reopening. Hence, the sequence of events and discussion hereinabove make it clear that the satisfaction/approval has not been duly obtained as envisaged in the Act and as mandated in the case laws referred by the ld. Counsel of the assessee. In such situation, when the reopening proceedings vis-a-viz compliance with section 151 has not been duly met with, the reopening proceedings deserve to be declared as void-ab-initio and the same is declared void-ab-initio as such. - Decided in favour of assessee.
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