Tax Reassessment Quashed: Section 147 Reopening Flawed by Mechanical Approval Process u/s 151(1) Lacking Independent Judgment.

Tax Reassessment Quashed: Section 147 Reopening Flawed by Mechanical Approval Process u/s 151(1) Lacking Independent Judgment. https://www.taxtmi.com/highlights?id=45772 Reopening of assessment u/s 147 - approval u/s 151(1) - Pr. CIT, has accorded approval for issuing notice u/s 148 in a very routine, mechanical manner & without application of mind by simply putting her signatures below the rubber stamped ‘Yes, satisfied - not sufficient - reassessment quashed en-us Tue, 09 Apr 2019 06:43:03 +0530 Tue, 09 Apr 2019 06:43:03 +0530 TaxTMI RSS Generator Tax Reassessment Quashed: Section 147 Reopening Flawed by Mechanical Approval Process u/s 151(1) Lacking Independent Judgment. https://www.taxtmi.com/highlights?id=45772 Reopening of assessment u/s 147 - approval u/s 151(1) - Pr. CIT, has accorded approval for issuing notice u/s 148 in a very routine, mechanical manner & without application of mind by simply putting her signatures below the rubber stamped ‘Yes, satisfied - not sufficient - reassessment quashed Highlights Income Tax Tue, 09 Apr 2019 06:43:03 +0530 https://www.taxtmi.com/highlights?id=45772