Tribunal held that as no approval under S. 151 is being obtained before issue of reassessment notice, re assessment is quashed as void ab-initio. (AY. 2011-12, 2012-13)
Uttarakhand Purv Sainik Kalyan Nigam Ltd. v. ITO (2023) 37 NYPTTJ 1627 / (2024) 227 TTJ 252 / 233 DTR 340 (Dehradun) (Trib)
S. 151 : Reassessment-Sanction for issue of notice-No approval is obtained before issue of reassessment notice-Re assessment is quashed as void ab-initio. [S. 147, 148]