Reassessment Quashed – Mechanical Approval U/s 151 Based on Wrong Fact that Assessee Was a Non-Filer

Gopal Anil Kumar Vs DCIT (ITAT Bangalore) Reassessment Quashed – Mechanical Approval U/s 151 Based on Wrong Fact that Assessee Was a Non-Filer The assessee, a civil contractor executing works for government agencies such as BBMP and KRIDL, filed his return for AY 2018-19 declaring income of ₹83.45 lakh. After a search u/s 132 in December 2021, the AO reopened the assessment u/s 147 and completed reassessment determining total income at ₹3.32 crore by making additions aggregating to ₹2.48 crore including disallowance u/s 37 and additions u/s 68. The assessee challenged the reassessm...