https://www.taxtmi.com/caselaws?id=769532 The ITAT Delhi quashed reassessment orders after finding that the JCIT's approval for reopening assessments under section 147 was invalid. The approval covered 111 cases in a general order without specifying assessment year-wise income details or proper application of mind. The tribunal held that approval for reassessment cannot be treated as mere formality and requires judicious consideration by the approving authority acting quasi-judicially. Since the approval was granted mechanically without verifying records, the assessment orders were quashed and the assessee's appeal was allowed. en-us Wed, 23 Apr 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769532 The ITAT Delhi quashed reassessment orders after finding that the JCIT's approval for reopening assessments under section 147 was invalid. The approval covered 111 cases in a general order without specifying assessment year-wise income details or proper application of mind. The tribunal held that approval for reassessment cannot be treated as mere formality and requires judicious consideration by the approving authority acting quasi-judicially. Since the approval was granted mechanically without verifying records, the assessment orders were quashed and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769532