https://www.taxtmi.com/caselaws?id=259883 The reassessment proceedings initiated under Section 147 of the Income Tax Act were deemed invalid by the Tribunal due to the lack of independent application of mind by the Assessing Officer (AO), improper sanction under Section 151(2), and procedural non-compliance post-rejection of objections. The Tribunal quashed the reassessment order and allowed the appeal filed by the assessee, without delving into the merits of the case. en-us Fri, 27 Feb 2015 00:00:00 +0530 Mon, 25 May 2015 08:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259883 The reassessment proceedings initiated under Section 147 of the Income Tax Act were deemed invalid by the Tribunal due to the lack of independent application of mind by the Assessing Officer (AO), improper sanction under Section 151(2), and procedural non-compliance post-rejection of objections. The Tribunal quashed the reassessment order and allowed the appeal filed by the assessee, without delving into the merits of the case. Case-Laws Income Tax Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259883