Assessee filed original return, which was revised subsequently. However, AO, while reopening the assessment and while obtaining the approval of competent authority, failed to take cognizance of the same. Further, there were so many factual mistakes by AO, while recording the reasons. Furthermore, in the reasons recorded, the Pr. CIT stated ‘fit case, approved’ and no satisfaction was recorded by him before granting the approval. It is settled decision position that mere mechanical manner of approval is not valid and reopening made based upon that said approval is bad in law. Further, it is also settled position of law that once a revised return is filed, the original return must be taken to have been withdrawn and substituted by a fresh return for the purpose of assessment Therefore, since reassessment was framed by ignoring the revised return filed by assessee, the re-assessment proceedings initiated on the basis of such incorrect and vague facts and invalid approval, could not be sustained.(AY. 2012 -13) ( ITA No. 371/Kol/202, dt. 01/04/2025 )