https://www.taxtmi.com/caselaws?id=463821 ITAT held in favour of the assessee, quashing the reassessment initiation as vitiated by non-application of mind: the AO invoked non-existent statutory provisions (including references to s.147(a)/(b) that had ceased to exist) and the sanction under s.151 was mechanical and undated. The Tribunal found the reasons and the Pr. CIT's approval were procedurally defective, rendering the reopening invalid and the notice issued under s.148 unsustainable. en-us Mon, 04 Aug 2025 00:00:00 +0530 Wed, 17 Sep 2025 17:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463821 ITAT held in favour of the assessee, quashing the reassessment initiation as vitiated by non-application of mind: the AO invoked non-existent statutory provisions (including references to s.147(a)/(b) that had ceased to exist) and the sanction under s.151 was mechanical and undated. The Tribunal found the reasons and the Pr. CIT's approval were procedurally defective, rendering the reopening invalid and the notice issued under s.148 unsustainable. Case-Laws Income Tax Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463821