Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 816 - ITAT DELHIReopening of assessment u/s 147 - approval to the reopening of assessment 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 mentioning only “Yes” 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 the aforesaid precedent in the case of Gopal Chand Manudhra and Sons; Damyanti Mundhra; Ramdev Mundhra; Shriya Devi Mundhra and Gopal Chand Mundhra vs. ITO, Wards 55(5), New Delhi [2019 (8) TMI 1121 - ITAT DELHI] the reassessment is hereby quashed and accordingly the additional ground no. 2 is allowed.
|