https://www.taxtmi.com/caselaws?id=779848 ITAT DELHI - AT held the reassessment initiated under s.148 was invalid because the Pr.CIT's approval was mechanical and lacked independent application of mind required by s.151. The Pr.CIT merely recorded "Yes, as per O/s." and granted blanket approval without examining reasons; similar mass approvals on order sheets corroborated this. The Tribunal quashed the s.148 notice as bad in law and allowed the assessee's Grounds of Appeal Nos. 1 and 2. en-us Fri, 29 Aug 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779848 ITAT DELHI - AT held the reassessment initiated under s.148 was invalid because the Pr.CIT's approval was mechanical and lacked independent application of mind required by s.151. The Pr.CIT merely recorded "Yes, as per O/s." and granted blanket approval without examining reasons; similar mass approvals on order sheets corroborated this. The Tribunal quashed the s.148 notice as bad in law and allowed the assessee's Grounds of Appeal Nos. 1 and 2. Case-Laws Income Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779848