https://www.taxtmi.com/caselaws?id=780305 ITAT, DELHI-Assessments for AYs 2013-14 and 2014-15 quashed for failure to supply the sanction under s.151 and the material relied on in reasons recorded under s.148(2), and because the effective addition in 2014-15 (Rs.31,50,213) fell below the Rs.50 lakh threshold in s.149(1)(b). The 2018-19 assessment was quashed for failing to state which deeming provisions (ss.68-69D) were invoked when treating alleged accommodation entries as unaccounted income. The 2021-22 proceeding was set aside due to a mechanical approval ("Approved") that vitiated jurisdiction. en-us Wed, 15 Oct 2025 00:00:00 +0530 Tue, 28 Oct 2025 08:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780305 ITAT, DELHI-Assessments for AYs 2013-14 and 2014-15 quashed for failure to supply the sanction under s.151 and the material relied on in reasons recorded under s.148(2), and because the effective addition in 2014-15 (Rs.31,50,213) fell below the Rs.50 lakh threshold in s.149(1)(b). The 2018-19 assessment was quashed for failing to state which deeming provisions (ss.68-69D) were invoked when treating alleged accommodation entries as unaccounted income. The 2021-22 proceeding was set aside due to a mechanical approval ("Approved") that vitiated jurisdiction. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780305