https://www.taxtmi.com/caselaws?id=286565 The court granted an interim stay in a case challenging a notice seeking to reopen assessment for Assessment Year 2013-14 under Section 148 of the Income Tax Act, 1961. The court found that the sanction provided by the Joint Commissioner of Income Tax was mechanical and lacked proper consideration, as evidenced by the mention of an inapplicable proviso in the approval proforma. Emphasizing the fundamental importance of due application of mind in such sanctions, the court concluded that the notice was prima facie without jurisdiction, highlighting the necessity for careful consideration in reopening assessments under the Income Tax Act. en-us Sat, 24 Feb 2018 00:00:00 +0530 Wed, 04 Mar 2020 11:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286565 The court granted an interim stay in a case challenging a notice seeking to reopen assessment for Assessment Year 2013-14 under Section 148 of the Income Tax Act, 1961. The court found that the sanction provided by the Joint Commissioner of Income Tax was mechanical and lacked proper consideration, as evidenced by the mention of an inapplicable proviso in the approval proforma. Emphasizing the fundamental importance of due application of mind in such sanctions, the court concluded that the notice was prima facie without jurisdiction, highlighting the necessity for careful consideration in reopening assessments under the Income Tax Act. Case-Laws Income Tax Sat, 24 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286565