Reassessment Quashed for Mechanical Approval: ITAT Rajkot Reinforces Safeguards Under Section 151 In a significant ruling strengthening taxpayer protection, the ITAT Rajkot Bench (ITA No. 377/RJT/2025, AY 2012–13) has held that reassessment proceedings under Sections 147/148 cannot survive if the mandatory approval under Section 151 is granted mechanically. The decision reiterates a crucial legal safeguard—approval…
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