https://www.taxtmi.com/caselaws?id=419134 The Tribunal quashed the assessment due to the mechanical approval given by the Principal Commissioner under Section 151 of the Income Tax Act, leading to the invalid assumption of jurisdiction. Consequently, the appeal by the assessee was allowed, and the assessment framed by the AO under Sections 143(3)/147 was set aside. Other issues regarding the validity of jurisdiction and the merits of additions were not addressed as the primary issue was decided in favor of the assessee. en-us Mon, 21 Feb 2022 00:00:00 +0530 Fri, 04 Mar 2022 08:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419134 The Tribunal quashed the assessment due to the mechanical approval given by the Principal Commissioner under Section 151 of the Income Tax Act, leading to the invalid assumption of jurisdiction. Consequently, the appeal by the assessee was allowed, and the assessment framed by the AO under Sections 143(3)/147 was set aside. Other issues regarding the validity of jurisdiction and the merits of additions were not addressed as the primary issue was decided in favor of the assessee. Case-Laws Income Tax Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419134