https://www.taxtmi.com/caselaws?id=414623 The Tribunal quashed the reassessment proceedings due to invalid jurisdiction assumption, incorrect facts assumption, lack of inquiry by the Assessing Officer, and mechanical approval by the sanctioning authority. The addition of commission income in the minor assessee's hands was deemed unjustified. The reassessment was declared void, and the appeal of the assessee was allowed. en-us Wed, 06 Oct 2021 00:00:00 +0530 Sat, 13 Nov 2021 20:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414623 The Tribunal quashed the reassessment proceedings due to invalid jurisdiction assumption, incorrect facts assumption, lack of inquiry by the Assessing Officer, and mechanical approval by the sanctioning authority. The addition of commission income in the minor assessee's hands was deemed unjustified. The reassessment was declared void, and the appeal of the assessee was allowed. Case-Laws Income Tax Wed, 06 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414623