Reopening Quashed for Mechanical Approval Under Section 151

Sushil Kumari Vs ITO (ITAT Delhi) “I Find It a Fit Case” Isn’t Sanction: ITAT Delhi Quashes Reopening for Mechanical Approval u/s 151 Delhi ITAT “SMC” Bench, comprising Shri Satbeer Singh Godara (Judicial Member), allowed the appeal of Sushil Kumari for AY 2017-18 and quashed the reassessment proceedings initiated u/s 147, holding that the sanction granted u/s 151 was mechanical and invalid. The Tribunal noted that the approval dated 31.03.2021 by the prescribed authority merely recorded the phrase “I find it a fit case …”, without demonstrating any independent application of m...