2019 (12) TMI 214

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..... , this Court held that where the Act provides for sanction by the Joint Commissioner of Income Tax in terms of section 151, then the sanction by the Commissioner of Income Tax would not meet the requirement of the Act and the reopening notice will be without jurisdiction. Question as proposed does not give rise to any substantial question of law as the said issue has already been concluded agai .....

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..... order passed in the proceedings u/s 147 read with section 143(3) of the Act 3. The impugned order of the Tribunal upheld the view taken by the Commissioner of Income Tax (Appeals) in the order dated 12 April 2016 holding that the reopening proceedings under section 148 are bad as necessary sanction/approval had not been obtained in terms of section 151 of the Act. The impugned orde .....

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..... no longer survive. This in view of the decision of this Court in Ghanshyam K. Khabrani v. Asst. CIT (2012) 346 ITR 443 (Bom) wherein, in identical circumstances, this Court held that where the Act provides for sanction by the Joint Commissioner of Income Tax in terms of section 151, then the sanction by the Commissioner of Income Tax would not meet the requirement of the Act and the reopening .....

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