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    <title>2025 (5) TMI 1081 - ITAT DELHI</title>
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    <description>AT quashed combined approval under Section 148B for reopening tax assessments across multiple years. The tribunal found the single approval order for three assessees covering six assessment years invalid, citing judicial precedents mandating independent consideration for each assessment year. Consequently, all impugned assessments for 2019-20, 2020-21, and 2021-22 were invalidated without examining substantive merits.</description>
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      <title>2025 (5) TMI 1081 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=770809</link>
      <description>AT quashed combined approval under Section 148B for reopening tax assessments across multiple years. The tribunal found the single approval order for three assessees covering six assessment years invalid, citing judicial precedents mandating independent consideration for each assessment year. Consequently, all impugned assessments for 2019-20, 2020-21, and 2021-22 were invalidated without examining substantive merits.</description>
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