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2019 (12) TMI 137 - AT - Income TaxReopening of assessment u/s 147 - non recording of proper satisfaction - assumption of jurisdiction u/s. 147/148 on the basis of invalid and mechanical approval granted by the Pr. CIT, Delhi-2, New Delhi wherein it was mentioned as “Yes”, which shows that Pr. CIT, Delhi-2, New Delhi has not recorded proper satisfaction and without application of mind gave the approval in a mechanical manner - HELD THAT:- Since 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 only mentioning in Column No. 12 “YES”, in the Reasons for Initiating Proceedings u/s. 147 and For obtaining the Approval of the Addl. Commissioner of Income Tax, Delhi-2, New Delhi, a copy of which is placed at page no. 103 of the Paper Book No. 2, and therefore, the legal issue in dispute is squarely covered by the aforesaid finding of the Tribunal, hence, respectfully following in the case of Dharmender Kumar vs. ITO [2019 (10) TMI 736 - ITAT DELHI] as relied by the Ld. Counsel for the assessee, the reassessment is hereby quashed and accordingly the ground no. 2 is allowed.
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