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2021 (10) TMI 503 - ITAT BANGALOREValidity of reopening of assessment - validity of approval from a superior authority - whether Notice issued by obtaining prior approval from the learned Commissioner of Income-tax is bad in law and contrary to the provisions of section 151(2)? - HELD THAT:- An identical issue has been examined in the case of Ghanshyam K. Khabrani [2012 (3) TMI 266 - BOMBAY HIGH COURT] and it was held that when 151(2) of the Act mandates that sanction to be taken for issuance of notice u/s. 148 of the Act in certain cases has to be of Joint Commissioner, then reopening of assessment with the approval of Commissioner is unsustainable We hold that notice issued u/s. 148 of the Act with the prior approval of Ld. CIT is not in accordance with the provisions of section 151(2) of the Act and hence the same is not sustainable. In that view of the matter the impugned assessment order would get vitiated. Accordingly, the assessee wins on this issue. - Decided in favour of assessee.
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