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2019 (11) TMI 1184 - AT - Income TaxReopening of assessment - approval to the reopening of assessment in a mechanical manner - HELD THAT:- In the present case the approving authority has given approval to the reopening of assessment in a mechanical manner without due application of mind by mentioning only “Yes, I am satisfied that it is a fit case for issue of Notice u/s. 148” in Column No. 12 of the Format for Recording the Reasons for Initiating Proceedings u/s. 147 and For obtaining the Approval of the Addl./JCIT Commissioner of Income Tax and therefore, the legal issue in dispute is squarely covered by the aforesaid finding of the Tribunal, hence, respectfully following case of Krishna Print Pack, Meerut vs. ITO, Ward 1(3), Meerut [2019 (10) TMI 843 - ITAT DELHI] relevant to assessment year 2009-10, the reassessment is hereby quashed and accordingly the legal ground of assessee is allowed.
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