https://www.taxtmi.com/caselaws?id=389873 The Tribunal quashed the reassessment proceedings due to the mechanical approval granted by the Additional CIT under Section 151, which lacked proper application of mind. Consequently, the notice issued under Section 148 was deemed invalid. The Tribunal did not assess the merits of the additions made by the AO and enhanced by the CIT(A) as a result of the quashing of the reassessment proceedings. The appeal by the assessee was successful, leading to the dismissal of the reassessment proceedings. en-us Mon, 02 Dec 2019 00:00:00 +0530 Wed, 18 Dec 2019 15:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389873 The Tribunal quashed the reassessment proceedings due to the mechanical approval granted by the Additional CIT under Section 151, which lacked proper application of mind. Consequently, the notice issued under Section 148 was deemed invalid. The Tribunal did not assess the merits of the additions made by the AO and enhanced by the CIT(A) as a result of the quashing of the reassessment proceedings. The appeal by the assessee was successful, leading to the dismissal of the reassessment proceedings. Case-Laws Income Tax Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389873