https://www.taxtmi.com/caselaws?id=279432 The Tribunal annulled the assessment orders due to procedural lapses and lack of proper application of mind by the Joint Commissioner of Income Tax (Jt. CIT). Finding that the approval was granted mechanically without examining assessment records, the Tribunal held that the assessments had an incurable defect. Consequently, the Tribunal allowed the assessee's cross-objections and appeals, dismissing the Department's appeals as infructuous. en-us Fri, 23 Feb 2018 00:00:00 +0530 Mon, 18 Mar 2019 06:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279432 The Tribunal annulled the assessment orders due to procedural lapses and lack of proper application of mind by the Joint Commissioner of Income Tax (Jt. CIT). Finding that the approval was granted mechanically without examining assessment records, the Tribunal held that the assessments had an incurable defect. Consequently, the Tribunal allowed the assessee's cross-objections and appeals, dismissing the Department's appeals as infructuous. Case-Laws Income Tax Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279432