Tax Assessment Reopening Challenged: Section 151 Requires Thorough PCIT Approval, Not Just Mechanical Consent.

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....Validity of reopening of assessment - necessity to have a valid approval under section 151 - PCIT while according to approval for reopening the assessment has either not perused these reasons and merely given a mechanical approval by stating in Item no. 13 of the approval granted dated 30.03.2019 that “Yes, I am satisfied case may be reopened” - AT....