https://www.taxtmi.com/caselaws?id=184116 The Tribunal quashed the reassessment proceedings initiated under Section 148 of the Income Tax Act as the notice was issued without proper reasons and due application of mind. The approval for reopening the assessment was given mechanically, rendering the reassessment invalid. Consequently, the Tribunal did not address the other issues raised by the assessee, as they became academic in nature. The appeal filed by the assessee was allowed. en-us Fri, 22 Apr 2016 00:00:00 +0530 Wed, 29 Jun 2016 19:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184116 The Tribunal quashed the reassessment proceedings initiated under Section 148 of the Income Tax Act as the notice was issued without proper reasons and due application of mind. The approval for reopening the assessment was given mechanically, rendering the reassessment invalid. Consequently, the Tribunal did not address the other issues raised by the assessee, as they became academic in nature. The appeal filed by the assessee was allowed. Case-Laws Income Tax Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184116