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Court Quashes Reassessment Notice Under Sec 148 Due to Mechanical Approval by Pr. CIT Lacking Objective Material.

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Full Text of the Document

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....Initiation of proceedings u/s 147 - reopening u/s 147 of the Act by issuing the notice u/s 148 of the Act on the basis of mechanical approval by the Pr. CIT without recording satisfaction on the objective material is quashed....

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