Allowing the appeal of the assesee the Tribunal held that ,if the CIT merely states “Yes, I am satisfied” while granting sanction to the reopening, it means that the sanction is merely mechanical and he has not applied independent mind. There is not an iota of material on record as to what documents he had perused and what were the reasons for his being satisfied to accord the sanction to initiate the reopening of assessment. Order was quashed and held to be void ab-initio . ( ITA No. 238/Agra/2018/ITA No. 129/Agra/2018, dt. 19.06.2018)(AY. 2008-09)
Ghanshyam v. ITO (SMC) ( 2018) 194 TTJ 25 (UO) (Agra)(Trib), www.itatonline.org
S. 151 : Reassessment – Sanction for issue of notice – If the CIT merely states “Yes, I am satisfied” while granting sanction to the reopening, it means that the sanction is merely mechanical and he has not applied independent mind. There is not an iota of material on record as to what documents he had perused and what were the reasons for his being satisfied to accord the sanction to initiate the reopening of assessment- Order was quashed and held to be void ab-initio .[ S.147, 148 ]