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2019 (7) TMI 807 - HC - Income TaxValidity of reopening notice u/s 148 - no approval from the competent authority - addition on account of bogus purchase - ITAT treating the notice u/s. 148 as void ab initio - HELD THAT:- No doubt in the present case, AO has applied for such approval which was granted on 29.03.2014, but before grant of approval, the AO has already issued notice on 28.03.2014 which is without any jurisdiction. He can issue notice only after getting approval. Thus, the ld. CIT(A) has rightly quashed the assessment because the very foundation for issuance of notice u/s 148 is the approval from the competent authority, i.e. Commissioner of Income Tax, and in the absence of such, such notice is void ab initio Thus so far as the date of grant of approval and the date of issue of notice u/s 148 is concerned, and in the absence of any contrary evidence on record, we would not like to interfere with this appeal. - Decided against revenue
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