Secion. 148/ 151 If the AO issues the notice for reopening the assessment before obtaining the sanction of the CIT, the reopening is void ab initio.

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Section. 148/ 151 If the AO issues the notice for reopening the assessment before obtaining the sanction of the CIT, the reopening is void ab initio.

ITO vs. Ashok Jain (ITAT Surat)

S. 148/ 151: If the AO issues the notice for reopening the assessment before obtaining the sanction of the CIT, the reopening is void ab initio. The fact that the sanction was given just one day after the issue of notice makes no difference

No doubt in the present case, the ld.AO has applied for such approval which was granted on 29.3.2017, but before grant of approval, the ld.AO has already issued notice on 28.3.2014 which is without any jurisdiction. He can issue notice only after getting approval. Thus, the ld.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.

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