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2020 (2) TMI 715 - AT - Income TaxReopening of assessment u/s 147 - default approval granted by the Addl. CIT - approval u/s. 151 of the Act before issuing the notice u/s. 148 - HELD THAT:- Reopening in the case of the assessee for the asstt. Year in dispute is bad in law and therefore the same is quashed. Aforesaid view is fortified by the following decisions including in the case of Dharmender Kumar vs. ITO 2019 (10) TMI 736 - ITAT DELHI] as held CIT is required to apply his mind to the proposal put up to him for approval in the light to eh material relied upon by the AO. The said power cannot be exercised casually and in a routine manner. We are constrained to observe that in the present case, there has been no application of mind by the Addl. CIT before granting the approval Aapproval granted by the Addl. CIT, Range-45, 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 of the I.T. Act, 1961 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 case is bad in law and therefore, the same is hereby quashed. Accordingly, this legal ground raised by the assessee’s is allowed.
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