https://www.taxtmi.com/caselaws?id=417229 The Court quashed the notice seeking to reopen the assessment for Assessment Year 2012-2013 under Section 148 of the Income Tax Act. It found that the Principal Commissioner had not adequately reviewed the reasons for reopening and had failed to satisfy the duty required for granting approval under Section 151. This decision was based on the principle that the Commissioner must apply his mind before approving such actions, especially when the same issue had been previously addressed and dropped. en-us Thu, 13 Jan 2022 00:00:00 +0530 Mon, 15 May 2023 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417229 The Court quashed the notice seeking to reopen the assessment for Assessment Year 2012-2013 under Section 148 of the Income Tax Act. It found that the Principal Commissioner had not adequately reviewed the reasons for reopening and had failed to satisfy the duty required for granting approval under Section 151. This decision was based on the principle that the Commissioner must apply his mind before approving such actions, especially when the same issue had been previously addressed and dropped. Case-Laws Income Tax Thu, 13 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417229