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2020 (1) TMI 247 - AT - Income TaxReopening of assessment u/s 147 - assessment in a mechanical manner without due application of mind - 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 that “YES. I AM SATISFIED”, in the Reasons for Initiating Proceedings u/s. 147 For obtaining the Approval of the Pr. CIT, Delhi- 23, New Delhi, and therefore, the legal issue no. 4 in dispute is squarely covered by the aforesaid finding of the Tribunal. In GOPAL CHAND MUNDHRA AND SONS, DAMYANTI MUNDHRA, RAMDEV MUNDHRA, SHRIYA DEVI MUNDHRA, GOPAL CHAND MUNDHRA VERSUS ITO, WARD-55 (5) , NEW DELHI. [2019 (8) TMI 1121 - ITAT DELHI] the reassessment is hereby quashed and accordingly the legal ground no. 4 is allowed.
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