Reassessment invalid if Satisfaction was recorded in a mechanical manner by JCIT 

Tralochan Singh Vs ITO (ITAT Amritsar)

As regards to the validity of the reassessment proceedings under section 147 r.w.s 148 of the Act, it is not in dispute that the A.O. is required to get the approval of the competent authority i.e; JCIT in the present case. JCIT mentioned as under:

“ Yes, it is a fit case to issue notice under section 148 of the Income Tax Act.

From the aforesaid approval given by the JCIT, Range-1, Bathind

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