https://www.taxtmi.com/caselaws?id=290359 The Tribunal quashed the reassessment proceedings initiated under Section 147 read with Section 143(3) due to lack of jurisdiction, mechanical approval, and absence of independent application of mind by the AO. Consequently, the appeal filed by the assessee was allowed, and the additions made by the AO were set aside. The other grounds raised by the assessee became academic and were not adjudicated. en-us Thu, 27 Feb 2020 00:00:00 +0530 Mon, 21 Sep 2020 20:06:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290359 The Tribunal quashed the reassessment proceedings initiated under Section 147 read with Section 143(3) due to lack of jurisdiction, mechanical approval, and absence of independent application of mind by the AO. Consequently, the appeal filed by the assessee was allowed, and the additions made by the AO were set aside. The other grounds raised by the assessee became academic and were not adjudicated. Case-Laws Income Tax Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290359