https://www.taxtmi.com/caselaws?id=778634 ITAT DELHI - AT allowed the appeal, holding that the AO and sanctioning authorities displayed complete non-application of mind by citing non-existent provisions (section 147(a)/147(b), repealed from 01.04.1989) when reopening assessment under section 148. The tribunal found that reliance on incorrect statutory provisions rendered the proceedings and the satisfaction recorded under section 151 invalid, warranting quashing of the reopening. The decision followed prior ITAT precedents treating such recitals as vitiating the reassessment action. en-us Fri, 12 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 08:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778634 ITAT DELHI - AT allowed the appeal, holding that the AO and sanctioning authorities displayed complete non-application of mind by citing non-existent provisions (section 147(a)/147(b), repealed from 01.04.1989) when reopening assessment under section 148. The tribunal found that reliance on incorrect statutory provisions rendered the proceedings and the satisfaction recorded under section 151 invalid, warranting quashing of the reopening. The decision followed prior ITAT precedents treating such recitals as vitiating the reassessment action. Case-Laws Income Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778634