https://www.taxtmi.com/caselaws?id=434978 The tribunal allowed the assessee to admit additional grounds challenging the impugned reopening action under section 148, citing relevant judgments. The tribunal found the initiation of proceedings void ab initio due to the AO's invalid premise and emphasized the necessity of proper approval under section 151. Scrutinizing the approval by the PCIT, the tribunal deemed it lacking proper application of mind. Consequently, the tribunal quashed the reassessment proceedings due to procedural flaws, without delving into the case's merits. The appeal was partly allowed, annulling the reassessment process. en-us Mon, 06 Mar 2023 00:00:00 +0530 Thu, 09 Mar 2023 08:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434978 The tribunal allowed the assessee to admit additional grounds challenging the impugned reopening action under section 148, citing relevant judgments. The tribunal found the initiation of proceedings void ab initio due to the AO's invalid premise and emphasized the necessity of proper approval under section 151. Scrutinizing the approval by the PCIT, the tribunal deemed it lacking proper application of mind. Consequently, the tribunal quashed the reassessment proceedings due to procedural flaws, without delving into the case's merits. The appeal was partly allowed, annulling the reassessment process. Case-Laws Income Tax Mon, 06 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434978