Case Law Analysis
|Income Tax Appellate Tribunal
Section 151 Income Tax Act | Mechanical Approval Without Application of Mind Invalidates Reassessment Proceedings : ITAT Delhi
ITAT Delhi holds that reassessment proceedings under Section 147/148 of the Income Tax Act are vitiated if the approval under Section 151 is granted mechanically without independent application of mind. The ruling mandates that authorities must record reasoned approval, impacting all pending and future reassessment cases.