https://www.taxtmi.com/caselaws?id=464407 ITAT DELHI - AT quashed reassessment proceedings under section 147, holding AO lacked jurisdiction. Reasons recorded were undated, contained no quantification of escaped income and were not properly supplied to the assessee. Approval under section 151 was neither produced nor furnished with the reasons, a procedural defect fatal to reassessment. Information from DDIT (Investigation) about commission for arranging accommodation entries did not cure these defects, and the Tribunal held the entire assumption of jurisdiction under section 147 to be flawed. en-us Tue, 15 Apr 2025 00:00:00 +0530 Tue, 28 Oct 2025 19:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464407 ITAT DELHI - AT quashed reassessment proceedings under section 147, holding AO lacked jurisdiction. Reasons recorded were undated, contained no quantification of escaped income and were not properly supplied to the assessee. Approval under section 151 was neither produced nor furnished with the reasons, a procedural defect fatal to reassessment. Information from DDIT (Investigation) about commission for arranging accommodation entries did not cure these defects, and the Tribunal held the entire assumption of jurisdiction under section 147 to be flawed. Case-Laws Income Tax Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464407