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2018 (12) TMI 1200 - AT - Income TaxReopening of assessment u/s 148 - non grant of approval from competent authority - Held that:- Section 151 of the Income Tax Act, 1961 contemplates that no notice under section 148 shall be issued by the AO, after the expiry of a period of four years from the end of the relevant assessment year, unless necessary approval from Commissioner or competent authority is obtained. No doubt in the present case, AO has applied for such approval which was granted on 29.3.2017, but before grant of approval, the AO has already issued notice on 28.3.2014 which is without any jurisdiction. He can issue notice only after getting approval. CIT(A) has rightly quashed the assessment because the very foundation for issuance of notice under section 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. - decided against revenue.
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