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ITAT Delhi Quashes Income Tax Reassessment for Mechanical Approval
Case Law Details
- Case Name
- Birpal Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Delhi
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Birpal Vs ITO (ITAT Delhi)
The ITAT Delhi reviewed the appeal filed by Birpal against the income tax reassessment order for the assessment year 2010-11. The issue arose from the reopening of the assessment under Section 147/144 of the Income Tax Act, 1961, where the competent authority, the Principal Commissioner of Income Tax (PCIT), had allegedly given only a mechanical approval for the reassessment, without exercising the mandatory application of mind as required under Section 151 of the Act. The assessee argued that the approval by the PCIT was a mere formal exercise and lacked the necessa...
