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HomeDirect TaxITAT Quashes Reassessment Proceedings Over Undated Reasons, Mechanical Approval U/s 151

ITAT Quashes Reassessment Proceedings Over Undated Reasons, Mechanical Approval U/s 151

Direct Tax

Published on

By Mariya Paliwala
ITAT

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings initiated against an assessee after holding that the reassessment was founded on undated “reasons to believe” and an undated sanction under Section 151 of the Income Tax Act, granted in a mechanical manner without demonstrating independent application of mind. The bench…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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