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2018 (4) TMI 1289 - HC - Income TaxReopening of assessment - sanction u/s 151 - a condition precedent to issue the reopening notice - Held that:- It is settled position that reopening of an assessment is an exceptional power vested in the Assessing Officer to unsettle, settled issues/ assessment. Therefore, the exercise of such a power can only be done as the AO fulfilling the conditions precedent for issuing the notice. The notice of reopening has to be issued within the time provided for reopening notice (date of service is immaterial). The Courts have held the date of handing over to the postal authorities, would be considered as the date of issue. The sanction under Section 151 is also a condition precedent to issue the reopening notice. Assessee is entitled to ask the Revenue whether or not, the condition precedent for reopening the assessment, i.e. date of posting of the notice and a copy of the sanction order from the superior authority as provided under Section 151. This attitude of not supplying copy of the necessary sanction to the Petitioner when asked for, is not justified in the least. This is more so as it would be open to the Petitioner also to challenge that the Sanctioning Authority had not applied his mind while granting the sanction, making the reopening notice bad.
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