https://www.taxtmi.com/caselaws?id=284549 The Tribunal held that the reopening of the assessment under Section 147 of the Income Tax Act was invalid due to the Assessing Officer's lack of application of mind to the information received, which included duplicate entries. Additionally, the Additional Commissioner of Income Tax granted approval under Section 151(1) mechanically without proper verification. Consequently, the Tribunal quashed the reopening of the assessment as bad in law and allowed the assessee's appeal. en-us Tue, 21 Mar 2017 00:00:00 +0530 Mon, 25 Nov 2019 19:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284549 The Tribunal held that the reopening of the assessment under Section 147 of the Income Tax Act was invalid due to the Assessing Officer's lack of application of mind to the information received, which included duplicate entries. Additionally, the Additional Commissioner of Income Tax granted approval under Section 151(1) mechanically without proper verification. Consequently, the Tribunal quashed the reopening of the assessment as bad in law and allowed the assessee's appeal. Case-Laws Income Tax Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284549