https://www.taxtmi.com/caselaws?id=399277 The tribunal found that the approval for issuing notice u/s. 148 was mechanical and lacked application of mind, rendering the reopening of the assessment invalid. Citing relevant case laws, the tribunal quashed the notice u/s. 148, allowing the appeal. As a result, the reassessment in the quantum appeal was deemed invalid, leading to the deletion of the penalty in the penalty appeal. Both appeals by the assessee were allowed, with the order pronounced on 05-10-2020. en-us Mon, 05 Oct 2020 00:00:00 +0530 Wed, 07 Oct 2020 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399277 The tribunal found that the approval for issuing notice u/s. 148 was mechanical and lacked application of mind, rendering the reopening of the assessment invalid. Citing relevant case laws, the tribunal quashed the notice u/s. 148, allowing the appeal. As a result, the reassessment in the quantum appeal was deemed invalid, leading to the deletion of the penalty in the penalty appeal. Both appeals by the assessee were allowed, with the order pronounced on 05-10-2020. Case-Laws Income Tax Mon, 05 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399277