https://www.taxtmi.com/caselaws?id=344328 The court quashed the notice seeking to reopen the petitioner's assessment for AY 2010-11 under Section 147 of the Income Tax Act, 1961. It found the reasons for reopening assessment based on undisclosed income and donation to be unsubstantiated. Additionally, the court highlighted flaws in the approval process under Section 151(1), emphasizing the lack of proper application of mind by the competent authority. Ultimately, the court ruled in favor of the petitioner, holding the notice unsustainable in law and quashing it. en-us Tue, 11 Apr 2017 00:00:00 +0530 Tue, 01 Aug 2017 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344328 The court quashed the notice seeking to reopen the petitioner's assessment for AY 2010-11 under Section 147 of the Income Tax Act, 1961. It found the reasons for reopening assessment based on undisclosed income and donation to be unsubstantiated. Additionally, the court highlighted flaws in the approval process under Section 151(1), emphasizing the lack of proper application of mind by the competent authority. Ultimately, the court ruled in favor of the petitioner, holding the notice unsustainable in law and quashing it. Case-Laws Income Tax Tue, 11 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344328