https://www.taxtmi.com/caselaws?id=777963 Calcutta HC held the sanction for reopening was given mechanically and without proper authorization: the affidavit relied on was not affirmed by the sanctioning authority and the sanctioning officer appears not to have considered the assessee's response. The court found the respondents' explanation about auto-population implausible and ruled an authority's order cannot be corrected by affidavit. The approval for order u/s 148A(d) was vitiated and set aside, and consequentially the notice issued under s.148 for AY 2018-19 was quashed. en-us Wed, 03 Sep 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777963 Calcutta HC held the sanction for reopening was given mechanically and without proper authorization: the affidavit relied on was not affirmed by the sanctioning authority and the sanctioning officer appears not to have considered the assessee's response. The court found the respondents' explanation about auto-population implausible and ruled an authority's order cannot be corrected by affidavit. The approval for order u/s 148A(d) was vitiated and set aside, and consequentially the notice issued under s.148 for AY 2018-19 was quashed. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777963