https://www.taxtmi.com/caselaws?id=773408 The ITAT Delhi quashed a reassessment order under sections 147/143(3) for AY 2009-10, finding the reopening invalid. The AO cited section 147(b) in the approval form, but these provisions were removed from the statute in 1989. The tribunal held this demonstrated non-application of mind by both the AO and approving authorities under section 151. The mechanical approval process without proper consideration of applicable legal provisions rendered the reassessment proceedings invalid, resulting in a decision favoring the assessee. en-us Fri, 13 Dec 2024 00:00:00 +0530 Sat, 21 Jun 2025 10:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773408 The ITAT Delhi quashed a reassessment order under sections 147/143(3) for AY 2009-10, finding the reopening invalid. The AO cited section 147(b) in the approval form, but these provisions were removed from the statute in 1989. The tribunal held this demonstrated non-application of mind by both the AO and approving authorities under section 151. The mechanical approval process without proper consideration of applicable legal provisions rendered the reassessment proceedings invalid, resulting in a decision favoring the assessee. Case-Laws Income Tax Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773408