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2020 (1) TMI 88 - ITAT DELHI
Reopening of assessment u/s 147 - whether reasons recorded and satisfaction / approval accorded is within the meaning of section 151 ? - HELD THAT:- Approval granted by the Addl. CIT, Range-3, New Delhi is a mechanical and without application of mind, which is not valid for initiating the reassessment proceedings issue of notice u/s. 148 of the I.T. Act, 1961 and is not in accordance with section 151 of the I.T. Act, 1961, thus, the notice issued u/s. 148 of the Act is invalid and accordingly the reopening in this is bad in law and therefore, the same is hereby quashed. - Decided in favour of assessee.