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2018 (5) TMI 1326 - AT - Income TaxReopening of assessment - approval u/s 151(1) in the case on hand has been granted by the ACIT Range – 7 and not by the CIT as mandated under the Act - Held that:- The Hon’ble Delhi High Court in the case of Pr. CIT vs N.C. Cables [2017 (1) TMI 1036 - DELHI HIGH COURT] held that approval under section 151 is to be made after application of mind. It is not so in this case as mechanical approval is given by an officer who is not authorised to do so in law. Thus on this count also we hold that the reopening is bad in law. Further a perusal of the reasons recorded shows non-application of mind by the AO. Directions have been given by the DDIT (Inv.) Unit-2(1), Kolkata, vide communication cited. The reasons recorded are only based on such directions. The reopening was done in compliance in such directions. - Decided in favour of assessee.
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