Reassessment Quashed for Mechanical Section 151 Approval: ITAT Delhi

Anil Kumar Jain Vs DCIT (ITAT Delhi) Reassessment Quashed for Mechanical & Undated Sanction u/s 151 – Non-Application of Mind Vitiates Entire Proceedings The Delhi ITAT allowed the assessee’s appeal and quashed the reassessment for AY 2013-14 on the ground that the mandatory approval under Section 151 was granted in a purely mechanical and defective manner, rendering the assumption of jurisdiction invalid. The Tribunal found that in the approval proforma, the Assessing Officer failed to even mention that the original assessment had been completed under Section 143(3), and the PCIT reco...