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2019 (12) TMI 916 - AT - Income TaxReopening of assessment u/s 147 - as argued approval granted by the Addl. CIT, Range-16, New Delhi is a mechanical and without application of mind - HELD THAT:- Approval granted by the Addl. CIT, Range-16, 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 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. Accordingly, the legal ground no. 1 raised by the assessee is allowed.
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