https://www.taxtmi.com/caselaws?id=405342 The Tribunal allowed the Assessee's appeal, quashing the reopening of the assessment under Section 148 of the Income Tax Act due to the mechanical approval by the Principal Commissioner of Income Tax. Other grounds raised by the Assessee, including the validity of deposits in the bank account and consideration of agricultural income and family savings, were not addressed as the reopening of the assessment was deemed invalid. en-us Mon, 15 Mar 2021 00:00:00 +0530 Thu, 08 Jul 2021 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405342 The Tribunal allowed the Assessee's appeal, quashing the reopening of the assessment under Section 148 of the Income Tax Act due to the mechanical approval by the Principal Commissioner of Income Tax. Other grounds raised by the Assessee, including the validity of deposits in the bank account and consideration of agricultural income and family savings, were not addressed as the reopening of the assessment was deemed invalid. Case-Laws Income Tax Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405342