Reopening with approval of CIT instead of Addl. CIT is not valid

CIT Vs Aquatic Remedies (P) Ltd.(Bombay High Court)

It is undisputed position before us that in terms of section 151(2) of the Act, the sanctioning/permission to issue notice under section 148 of the Act has to be issued by the Additional Commissioner of Income Tax. We find that the assessing officer had not sought the approval of the Designated Officer but of the Commissioner of Income Tax. This is clear from the Form used to obtain the sanction. In any case, the approval/satisfaction recorded in the form submitted

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