HC Quashes Reassessment Notice: Approval Granted Without Application of Mind

Sanjay Kumar Vs ACIT (Delhi High Court) Introduction: In the case of Sanjay Kumar Vs ACIT, the Delhi High Court scrutinizes a notice issued under Section 148 of the Income Tax Act for the Assessment Year 2016-2017. This article delves into the detailed analysis of the judgment, highlighting jurisdictional flaws, and errors in the reassessment proceedings. Detailed Analysis: The writ petition challenges the notice issued by the Income Tax department concerning the assessment year 2016-2017. The petitioner, Sanjay Kumar, had purchased a flat in Noida and made payments over specific periods, duly...