Reopening on Sanction of CIT instead of Additional CIT is void

CIT Vs Aquatic Remedies Pvt. 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 Desig

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