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

Please become a Premium member. If you are already a Premium member, login here to access the full content.