The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has quashed a reassessment proceeding on the ground that approval for reopening was obtained from an incorrect authority, holding that even sanction by a higher-ranking officer cannot cure a jurisdictional defect. The bench of Sanjay Garg (Judicial Member) and Annapurna Gupta (Accountant Member) has observed that  the…
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