https://www.taxtmi.com/caselaws?id=414758 The court ruled in favor of the petitioner, quashing the impugned notice and order due to lack of proper approval and valid reasons for reopening the assessment under Section 147 of the Income Tax Act. The court emphasized the necessity of fresh approval for subsequent reasons and highlighted the failure to apply the mind in granting approval under Section 151. As the petition succeeded on these grounds, the court set aside the notice and order, disposing of the petition accordingly. en-us Fri, 29 Oct 2021 00:00:00 +0530 Tue, 16 Nov 2021 09:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414758 The court ruled in favor of the petitioner, quashing the impugned notice and order due to lack of proper approval and valid reasons for reopening the assessment under Section 147 of the Income Tax Act. The court emphasized the necessity of fresh approval for subsequent reasons and highlighted the failure to apply the mind in granting approval under Section 151. As the petition succeeded on these grounds, the court set aside the notice and order, disposing of the petition accordingly. Case-Laws Income Tax Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414758