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2022 (7) TMI 847 - AT - Income TaxValidity of Reopening of assessment u/s 147 - Absence of primary document for necessary approval of higher authority - as per assessee no notice was available with file of the Assessing Officer and no reasons recorded reopening the case was available with the AO - HELD THAT:- We have observed that the department has failed to issue notice, failed to report the reasons for reopening the case and also failed to take the approval of the appropriate authority before as initiation of proceedings u/s 147 - These facts is not controverted by the ld. DR appearing on behalf of the revenue. Therefore, since the notice is not legally issued, the proceedings also not valid in the eye of law and thus, these additional technical grounds of the assessee is allowed without going into merits of the case. The appeal of the assessee is thus, allowed on technical grounds. Penalty u/s 271(1)(b) - Since, the very basis, upon which the proceedings is initiated and notice is alleged to have been issued, in fact is not issued and served upon the assessee as confirmed by the AO in his report dated 26.10.2021. In view of this fact being on record the subsequent levy of penalty of non-compliance on that notice has not valid force so as to levy penalty u/s. 271(b). In terms of this observation the appeal of the assessee is allowed on technical ground. Since, we have allowed the appeal of the assessee on technical ground
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