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    <title>2016 (2) TMI 1243 - ITAT DELHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, quashing the notice under Section 148 and the reassessment order. The addition of Rs. 2,47,468 was deemed academic and dismissed without deliberation. The Tribunal found the AO&#039;s actions lacked application of mind and were mechanical, rendering them invalid. The order was pronounced on 19/02/2011.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, quashing the notice under Section 148 and the reassessment order. The addition of Rs. 2,47,468 was deemed academic and dismissed without deliberation. The Tribunal found the AO&#039;s actions lacked application of mind and were mechanical, rendering them invalid. The order was pronounced on 19/02/2011.</description>
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