https://www.taxtmi.com/caselaws?id=387252 The Tribunal found the initiation of proceedings under sections 147/148 to be invalid due to mechanical and non-reasoned approval under section 151. Consequently, the reassessment was quashed, and the notice issued under section 148 was deemed invalid. The appeal was partly allowed, with the primary ground of invalid initiation and approval being upheld. Other grounds were dismissed as they were not raised by the assessee. The decision was pronounced on 16-10-2019. en-us Wed, 16 Oct 2019 00:00:00 +0530 Sat, 19 Oct 2019 20:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387252 The Tribunal found the initiation of proceedings under sections 147/148 to be invalid due to mechanical and non-reasoned approval under section 151. Consequently, the reassessment was quashed, and the notice issued under section 148 was deemed invalid. The appeal was partly allowed, with the primary ground of invalid initiation and approval being upheld. Other grounds were dismissed as they were not raised by the assessee. The decision was pronounced on 16-10-2019. Case-Laws Income Tax Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387252