Tribunal held that ; failure on part of Assessing Officer to take sanction of appropriate authority would go to very root of validity of assumption of jurisdiction by Assessing Officer hence the order is bad in law . ( AY. 2007 -08)
Anil Jaggi. v. CIT (2018) 168 ITD 612 (Mum) (Trib.)
S. 151 : Reassessment – Sanction for issue of notice – Failure on part of Assessing Officer to take sanction of appropriate authority would go to very root of validity of assumption of jurisdiction by Assessing Officer [ S. 147, 148,292B ]