https://www.taxtmi.com/caselaws?id=297264 The Tribunal found the reassessment proceedings invalid due to improper approval obtained under Section 151(2) of the Income Tax Act. Consequently, all subsequent orders and additions by revenue authorities were nullified, leading to the quashing of the reassessment order. Other issues raised by the assessee were left unaddressed due to the procedural flaws in the reassessment process. The appeal was allowed based on the procedural irregularity, and the reassessment was invalidated. en-us Tue, 10 Nov 2020 00:00:00 +0530 Wed, 25 Aug 2021 09:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297264 The Tribunal found the reassessment proceedings invalid due to improper approval obtained under Section 151(2) of the Income Tax Act. Consequently, all subsequent orders and additions by revenue authorities were nullified, leading to the quashing of the reassessment order. Other issues raised by the assessee were left unaddressed due to the procedural flaws in the reassessment process. The appeal was allowed based on the procedural irregularity, and the reassessment was invalidated. Case-Laws Income Tax Tue, 10 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297264