Sanction by specified authority not obtained as per amended provisions of Section 151 for reopening...

Sanction by specified authority not obtained as per amended provisions of Section 151 for reopening assessment beyond 3 years, rendering impugned notice invalid; notification under TOLA cannot override statutory provisions; impugned notice quashed being contrary to Section 151(ii) requiring sanction from higher authority for reopening beyond 3 years. .....

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