https://www.taxtmi.com/caselaws?id=757421 Delhi HC held that PCCIT's approval under Section 151 for reopening assessment under Section 148 was invalid. The approval order lacked reasons and failed to demonstrate application of mind, containing only the word "approved" without referring to any material or recording satisfaction. The court emphasized that approval must be meaningful, not ritualistic, requiring PCCIT to record satisfaction after considering relevant material. Mere formal approval in printed format without reasoning does not fulfill Section 151 requirements, making the reopening invalid. en-us Tue, 20 Aug 2024 00:00:00 +0530 Wed, 09 Jul 2025 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757421 Delhi HC held that PCCIT's approval under Section 151 for reopening assessment under Section 148 was invalid. The approval order lacked reasons and failed to demonstrate application of mind, containing only the word "approved" without referring to any material or recording satisfaction. The court emphasized that approval must be meaningful, not ritualistic, requiring PCCIT to record satisfaction after considering relevant material. Mere formal approval in printed format without reasoning does not fulfill Section 151 requirements, making the reopening invalid. Case-Laws Income Tax Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757421