https://www.taxtmi.com/caselaws?id=395474 The tribunal partly allowed the appeal, emphasizing the importance of proper approval under section 151 for initiating reassessment proceedings. It found the approvals granted were mechanical and lacked proper application of mind, leading to the conclusion that the reopening of the assessment was legally flawed and should be quashed. The tribunal allowed the legal additional ground raised by the assessee's counsel, partially allowing the appeal and dismissing other grounds not raised by the counsel. en-us Mon, 02 Mar 2020 00:00:00 +0530 Sat, 23 May 2020 10:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395474 The tribunal partly allowed the appeal, emphasizing the importance of proper approval under section 151 for initiating reassessment proceedings. It found the approvals granted were mechanical and lacked proper application of mind, leading to the conclusion that the reopening of the assessment was legally flawed and should be quashed. The tribunal allowed the legal additional ground raised by the assessee's counsel, partially allowing the appeal and dismissing other grounds not raised by the counsel. Case-Laws Income Tax Mon, 02 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395474