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<h1>Income tax reassessment under s.148 quashed as reopening lacked application of mind; JCIT sanction deemed mechanical</h1> The SC dismissed the revenue appeal (delay condoned), upholding the ITAT and HC rulings that the s.148 reopening notice was invalid. The Court agreed the ... Reopening of assessment - Commissioner quashed the notice under section 148 also upheld by ITAT and HC [2015 (5) TMI 217 - MADHYA PRADESH HIGH COURT] as action for sanction by JCIT was without application of mind and as this was done in a mechanical manner - Apex court dismissed the revenue appeal after condonation of delay The Supreme Court of India dismissed the special leave petition after condoning the delay. (2015 (12) TMI 1334 - SC)