https://www.taxtmi.com/caselaws?id=779682 DELHI HC held that the Competent Authority's recorded language "Yes, I am convinced it is a fit case for re-opening of the assessment u/s 147 by issuing notice u/s 148" met the statutory requirement for satisfaction under Section 151A, distinguishing prior authority where mere use of the word "approved" was insufficient. The Tribunal erred in rejecting that approval; the ITAT's order allowing the appeal of the Respondent/Assessee was set aside. Decision rendered against the Respondent/Assessee. en-us Mon, 06 Oct 2025 00:00:00 +0530 Fri, 10 Oct 2025 08:44:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779682 DELHI HC held that the Competent Authority's recorded language "Yes, I am convinced it is a fit case for re-opening of the assessment u/s 147 by issuing notice u/s 148" met the statutory requirement for satisfaction under Section 151A, distinguishing prior authority where mere use of the word "approved" was insufficient. The Tribunal erred in rejecting that approval; the ITAT's order allowing the appeal of the Respondent/Assessee was set aside. Decision rendered against the Respondent/Assessee. Case-Laws Income Tax Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779682