https://www.taxtmi.com/caselaws?id=775049 The ITAT Delhi quashed the reopening of assessment under Section 148 of the Income Tax Act. The tribunal found that the PCIT's approval under Section 151 dated 28.03.2019 was mechanical in nature. The approval merely stated "Yes I am satisfied on the reasons recorded by the AO that it is a fit case for issue notice under Section 148" without revealing what material, information, documents, or other aspects were examined by the PCIT before granting satisfaction for reopening. The tribunal held that such mechanical approval without proper application of mind rendered the reopening legally invalid and liable to be quashed. The assessee's appeal was allowed. en-us Wed, 16 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 08:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775049 The ITAT Delhi quashed the reopening of assessment under Section 148 of the Income Tax Act. The tribunal found that the PCIT's approval under Section 151 dated 28.03.2019 was mechanical in nature. The approval merely stated "Yes I am satisfied on the reasons recorded by the AO that it is a fit case for issue notice under Section 148" without revealing what material, information, documents, or other aspects were examined by the PCIT before granting satisfaction for reopening. The tribunal held that such mechanical approval without proper application of mind rendered the reopening legally invalid and liable to be quashed. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775049