https://www.taxtmi.com/caselaws?id=402186 The Tribunal found the reassessment proceedings invalid due to various reasons, including the reuse of previously considered material, lack of independent application of mind by the Assessing Officer, mechanical sanction under section 151, improper use of material seized from third parties, and violation of principles of natural justice. Consequently, the additions under sections 68 and 69 were deleted, and the Assessee's appeal was allowed. en-us Wed, 23 Dec 2020 00:00:00 +0530 Fri, 25 Dec 2020 17:18:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402186 The Tribunal found the reassessment proceedings invalid due to various reasons, including the reuse of previously considered material, lack of independent application of mind by the Assessing Officer, mechanical sanction under section 151, improper use of material seized from third parties, and violation of principles of natural justice. Consequently, the additions under sections 68 and 69 were deleted, and the Assessee's appeal was allowed. Case-Laws Income Tax Wed, 23 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402186