The Assessing Officer reopened the assessment of the assessee and made additions to the total income of the assessee under section 68 of the Income-tax Act, 1961 . The Commissioner (Appeals) partly allowed the assessee’s appeal. On appeal the Tribunal allowing the additional grounds raised by the assessee regarding non-issuance of notice under section 143(2) of the Act and the mechanical approval granted under section 151 of the Act by the Principal Commissioner of Income-tax admitted and reassessment was quashed . ( AY.2010-11)
Ram Niwas Jain v. ITO (2021)85 ITR 59 (SMC ) (SN)(Delhi) (Trib)
S. 151 : Reassessment – Sanction for issue of notice – Mechanical grant of approval – Failure to issue notice under section 143(2) — Reassessment Not Valid [ S. 68, 143(2), 147 , 148 ]