2024 (11) TMI 1165

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..... et the pre-requisite conditions stipulated under the amended scheme of reassessment - also approval granted u/s 151 by the specified authority reflects non application of mind - delay filling SLP As decided by HC [ 2023 (8) TMI 519 - BOMBAY HIGH COURT] AS considered the approval u/s 151 we are satisfied that there is no valid sanction. There is no evidence that PCIT has even granted any valid sanc .....

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