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ITAT Agra Ruling: Mechanical Section 151 Sanction Invalidates Reassessment
ITAT Agra sets aside tax reassessment proceedings, ruling that a mechanical Section 151 sanction shows a clear lack of proper judicial application of mind.
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ITAT Agra Rules Mechanical Section 151 Approval Invalidates Reassessment
ITAT Agra invalidates income tax reassessment due to mechanical Section 151 approval, leaving the 30 lakh cash deposit issue open.
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ITAT Invalidates Reassessment Notices Issued Without Proper Statutory Sanction
ITAT rules reassessment notices issued after 3 years without proper PCCIT/CCIT sanction are invalid, impacting tax proceedings.