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2019 (12) TMI 214 - HC - Income TaxReopening of assessment u/s 147 - necessary sanction/approval had not been obtained in terms of section 151 - HELD THAT:- In view of the decision of this Court in Ghanshyam K. Khabrani v. Asst. CIT [2012 (3) TMI 266 - BOMBAY HIGH COURT] wherein, in identical circumstances, this Court held that where the Act provides for sanction by the Joint Commissioner of Income Tax in terms of section 151, then the sanction by the Commissioner of Income Tax would not meet the requirement of the Act and the reopening notice will be without jurisdiction. Question as proposed does not give rise to any substantial question of law as the said issue has already been concluded against the Revenue
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