https://www.taxtmi.com/caselaws?id=297496 The Tribunal held that the reopening of the assessment under section 148, based on mechanical approval without proper application of mind, was invalid. Consequently, the assessment order was quashed, and the appeal of the assessee was allowed. The Tribunal did not address the other grounds on merit due to the decision on the legal issue. en-us Tue, 29 Jun 2021 00:00:00 +0530 Mon, 06 Sep 2021 22:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297496 The Tribunal held that the reopening of the assessment under section 148, based on mechanical approval without proper application of mind, was invalid. Consequently, the assessment order was quashed, and the appeal of the assessee was allowed. The Tribunal did not address the other grounds on merit due to the decision on the legal issue. Case-Laws Income Tax Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297496