https://www.taxtmi.com/caselaws?id=780573 ITAT held the reassessment void and quashed the assessment order because the reopening notice under section 148 was issued mechanically on incorrect reasons (AO wrongly recorded that no return was filed despite an ITR being filed), reflecting non-application of mind and reliance on borrowed satisfaction. The addition under section 69A and imposition of section 115BBE rates were set aside as proceedings were vitiated ab initio; since the primary defect was notice issuance, other grounds required no adjudication. en-us Wed, 29 Oct 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780573 ITAT held the reassessment void and quashed the assessment order because the reopening notice under section 148 was issued mechanically on incorrect reasons (AO wrongly recorded that no return was filed despite an ITR being filed), reflecting non-application of mind and reliance on borrowed satisfaction. The addition under section 69A and imposition of section 115BBE rates were set aside as proceedings were vitiated ab initio; since the primary defect was notice issuance, other grounds required no adjudication. Case-Laws Income Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780573