Reassessment Quashed for Mechanical Section 151 Approval: ITAT Delhi

CA Vijayakumar Shetty 20 Jan 2026 144 Views 124 comments Print Income Tax | Judiciary

Case Law Details

Case Name : Anil Kumar Jain Vs DCIT (ITAT Delhi)

Related Assessment Year : 2013-14

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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

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Name: CA Vijayakumar Shetty

Qualification: CA in Practice

Company: Shetty & Co, Chartered Accountants, Mangalore

Location: Mangalore, Karnataka, India

Member Since: 17 Feb 2018 | Total Posts: 4107

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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