https://www.taxtmi.com/caselaws?id=451301 Bombay HC held the reopening under s.147 invalid and quashed the order issued under s.148A(d), finding the sanction/approval under s.151 was granted without application of mind. The court found a material discrepancy in the draft s.148A(d) order (attributed as a "typographical error") that would have been detected had the AO, Additional/Joint CIT or PCIT read the approval request and draft; their failure to do so vitiated the approval process. Decision in favour of the assessee. en-us Tue, 19 Mar 2024 00:00:00 +0530 Mon, 08 Sep 2025 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451301 Bombay HC held the reopening under s.147 invalid and quashed the order issued under s.148A(d), finding the sanction/approval under s.151 was granted without application of mind. The court found a material discrepancy in the draft s.148A(d) order (attributed as a "typographical error") that would have been detected had the AO, Additional/Joint CIT or PCIT read the approval request and draft; their failure to do so vitiated the approval process. Decision in favour of the assessee. Case-Laws Income Tax Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451301