Copy-Paste Reasons Sink Reassessment: Delhi ITAT Quashes Reopening for Non-Application of Mind

Manujendra Shah Vs ACIT (ITAT Delhi) Copy-Paste Reasons Sink Reassessment: Delhi ITAT Quashes Reopening for Non-Application of Mind The Delhi ITAT quashed the reassessment proceedings against Manujendra Shah for AY 2012-13, holding that the very assumption of jurisdiction under Sections 147/148 was invalid due to defective reasons recorded by the Assessing Officer. The assessee challenged the reopening on the ground that the reasons recorded for initiating reassessment reflected non-application of mind. During the hearing, it was pointed out that an identical issue had already arisen in the as...