https://www.taxtmi.com/caselaws?id=387251 The Tribunal quashed the reassessment proceedings due to the mechanical and non-speaking approval under Section 151 by the Principal Commissioner of Income Tax, rendering the notice under Section 148 invalid. Consequently, the appeal was partly allowed, focusing primarily on the invalidity of the approval process, and the other grounds raised by the assessee were dismissed as they were not argued. en-us Wed, 16 Oct 2019 00:00:00 +0530 Sat, 19 Oct 2019 20:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387251 The Tribunal quashed the reassessment proceedings due to the mechanical and non-speaking approval under Section 151 by the Principal Commissioner of Income Tax, rendering the notice under Section 148 invalid. Consequently, the appeal was partly allowed, focusing primarily on the invalidity of the approval process, and the other grounds raised by the assessee were dismissed as they were not argued. Case-Laws Income Tax Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387251