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2008 (2) TMI 568 - HC - Income TaxReassessment notice - Tribunal has further held that the contention of the assessee that the approval of the Deputy Commissioner was not obtained by the Income-tax Officer before issuance of notice has not been controverted by the learned Departmental representative and on this and other reasons it is held that the notice is not in conformity with the section and is without jurisdiction. - In our opinion, this is a clear finding and under section 151(2) prior approval of the concerned authority before issuance of notice is required. Considering the finding recorded by the Income-tax Appellate Tribunal under section 151, it is not necessary to discuss the finding on the point of issue of notice under section 292B.
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