https://www.taxtmi.com/caselaws?id=442105 The court quashed the notice issued under Section 148 of the Income Tax Act, 1961 and the order rejecting objections to re-open the assessment. The court found that the absence of reasons in the annexure of the notice rendered it invalid. It was concluded that there were discrepancies in the approval process, indicating a lack of proper recording of reasons and application of mind by the Additional Commissioner of Income Tax. As a result, the petition was allowed, and both the notice and order were deemed without jurisdiction, illegal, and invalid in law, leading to their quashing. en-us Fri, 18 Aug 2023 00:00:00 +0530 Thu, 24 Aug 2023 08:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442105 The court quashed the notice issued under Section 148 of the Income Tax Act, 1961 and the order rejecting objections to re-open the assessment. The court found that the absence of reasons in the annexure of the notice rendered it invalid. It was concluded that there were discrepancies in the approval process, indicating a lack of proper recording of reasons and application of mind by the Additional Commissioner of Income Tax. As a result, the petition was allowed, and both the notice and order were deemed without jurisdiction, illegal, and invalid in law, leading to their quashing. Case-Laws Income Tax Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442105