https://www.taxtmi.com/caselaws?id=769082 The ITAT Delhi held that reopening of assessment under section 147 was invalid due to lack of proper approval under section 151(1). The AO failed to examine whether information from the Investigation Wing was already part of the assessee's return filed and processed under section 143(1). The approving authority also did not apply proper mind to establish a live link between the information and income escapement. Due to these fatal defects in reopening reasons, the appeal was allowed and the reopening was quashed. en-us Wed, 16 Apr 2025 00:00:00 +0530 Fri, 18 Apr 2025 08:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769082 The ITAT Delhi held that reopening of assessment under section 147 was invalid due to lack of proper approval under section 151(1). The AO failed to examine whether information from the Investigation Wing was already part of the assessee's return filed and processed under section 143(1). The approving authority also did not apply proper mind to establish a live link between the information and income escapement. Due to these fatal defects in reopening reasons, the appeal was allowed and the reopening was quashed. Case-Laws Income Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769082