ITAT Rajkot: Mechanical Approval Invalid – Reopening U/s 148 Quashed

Vidhi Build Corn Vs DCIT (ITAT Rajkot) In this case, the ITAT Rajkot held that reopening of assessment is invalid where approval for issuing notice u/s 148 is granted mechanically without application of mind. The Tribunal observed that: The approval granted by the higher authority did not mention key details such as assessment year or quantum of escaped income, The sanction was given in a routine/mechanical manner, and This violated the legal requirement of independent application of mind before granting approval. Relying on judicial precedents (including S. Goyanka Lime & Chemicals Ltd....