https://www.taxtmi.com/caselaws?id=387373 The Tribunal quashed the reassessment proceedings and subsequent order by the AO due to the mechanical approval under section 151 of the IT Act, which lacked independent application of mind. The reassessment proceedings were deemed invalid, leading to the allowance of the assessee's appeal. The Tribunal did not address other grounds raised by the assessee regarding additions under sections 68 and 69C. The decision was rendered on 17.10.2019. en-us Thu, 17 Oct 2019 00:00:00 +0530 Tue, 22 Oct 2019 16:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387373 The Tribunal quashed the reassessment proceedings and subsequent order by the AO due to the mechanical approval under section 151 of the IT Act, which lacked independent application of mind. The reassessment proceedings were deemed invalid, leading to the allowance of the assessee's appeal. The Tribunal did not address other grounds raised by the assessee regarding additions under sections 68 and 69C. The decision was rendered on 17.10.2019. Case-Laws Income Tax Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387373