https://www.taxtmi.com/caselaws?id=770808 The SC Tribunal quashed reassessment proceedings under section 148 of Income Tax Act for AY 2009-10 due to procedural irregularities. The AO failed to properly record reasons for reopening the assessment, specifically not noting the prior filing of return. The Tribunal held that mechanical issuance of notice without proper application of mind invalidates the reassessment, emphasizing jurisdictional defects that render the entire proceeding null and void. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770808 The SC Tribunal quashed reassessment proceedings under section 148 of Income Tax Act for AY 2009-10 due to procedural irregularities. The AO failed to properly record reasons for reopening the assessment, specifically not noting the prior filing of return. The Tribunal held that mechanical issuance of notice without proper application of mind invalidates the reassessment, emphasizing jurisdictional defects that render the entire proceeding null and void. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770808