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Cash Deposit Reassessment Set Aside for Lack of Valid Sanction: ITAT Delhi

CA Vijayakumar Shetty 15 Jan 2026 1,182 Views 1 comment Print
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Case Law Details

Case Name : Rakesh Divedi Vs ITO (ITAT Delhi)
Related Assessment Year : 2009-10
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Rakesh Divedi Vs ITO (ITAT Delhi)

“Yes, I Am Satisfied’ Is Not Sanction: ITAT Quashes Reassessment for Mechanical Approval under Section 151

The Delhi Bench of the Income Tax Appellate Tribunal allowed the assessee’s appeal for AY 2009-10 and quashed the entire reassessment proceedings, holding that the sanction grante

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Author Bio

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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