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Reassessment Quashed as Mechanical Approval u/s 151 & Jurisdiction Wrongly Assumed by ITO

SEO Expert March 28, 2026

The issue was whether approval under Section 151 granted without reasons is valid. The Tribunal held mechanical approval invalid, rendering the reassessment void and unsustainable.

The post Reassessment Quashed as Mechanical Approval u/s 151 & Jurisdiction Wrongly Assumed by ITO appeared first on TaxGuru.

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Previous: Refund of Non-Tax Payments in GST: When Section 54 Doesn’t Apply
Next: Section 153A Invalid Due to Absence of Incriminating Material in Unabated Years

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