Assessment Reopening Invalid: CIT's Mechanical Approval Violates Section 151, Nullifying Section 148 Notice.

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....Reopening of assessment u/s 147 - Approval granted by the Ld. CIT is a mechanical and without application of mind, which is not valid for initiating the reassessment proceedings issue of notice u/s. 148 and is not in accordance with section 151 thus, the notice issued u/s.148 is invalid - AT....