https://www.taxtmi.com/caselaws?id=390475 The Tribunal focused on the invalid and mechanical approval under Section 151 for reopening the case under Section 147/148. It found the approval lacked proper application of mind, rendering the reassessment proceedings invalid. Consequently, the Tribunal quashed the reassessment proceedings and allowed the appeal on this ground. Other grounds raised by the assessee were dismissed as they were not argued substantively. The appeal was partly allowed. en-us Wed, 01 Jan 2020 00:00:00 +0530 Fri, 03 Jan 2020 13:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390475 The Tribunal focused on the invalid and mechanical approval under Section 151 for reopening the case under Section 147/148. It found the approval lacked proper application of mind, rendering the reassessment proceedings invalid. Consequently, the Tribunal quashed the reassessment proceedings and allowed the appeal on this ground. Other grounds raised by the assessee were dismissed as they were not argued substantively. The appeal was partly allowed. Case-Laws Income Tax Wed, 01 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390475