Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The ITAT Delhi held that the reopening of assessment u/s 147 was invalid as the JCIT granted approval mechanically without proper application of mind. The JCIT's approval was merely a generic "Yes, I am satisfied" without specific reasoning as required by law. Citing Pioneer Town Planner Pvt. Ltd., it was emphasized that the approval must indicate that it is a fit case for issuing notice u/s 148. The Tribunal found the JCIT's approval to be ritualistic and lacking meaningful consideration, leading to the invalidation of the reassessment proceedings. Referring to Chhugamal Rajpal case, it was highlighted that mechanical approval undermines the safeguards under sections 147 and 151, rendering the notice issued u/s 148 invalid. The decision favored the assessee.
The ITAT Delhi held that the reopening of assessment u/s 147 was invalid as the JCIT granted approval mechanically without proper application of mind. The JCIT's approval was merely a generic "Yes, I am satisfied" without specific reasoning as required by law. Citing Pioneer Town Planner Pvt. Ltd., it was emphasized that the approval must indicate that it is a fit case for issuing notice u/s 148. The Tribunal found the JCIT's approval to be ritualistic and lacking meaningful consideration, leading to the invalidation of the reassessment proceedings. Referring to Chhugamal Rajpal case, it was highlighted that mechanical approval undermines the safeguards under sections 147 and 151, rendering the notice issued u/s 148 invalid. The decision favored the assessee.
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