November 20, 2025
Mechanical Approval Under Repealed Section Invalidates Reopening: ITAT Delhi
IntelME Verdict
Precedent Setting
TL;DR
ITAT Delhi ruled that mechanical approval under a repealed section invalidates income tax reassessment, emphasizing the need for genuine legal scrutiny in sanctioning reopening.
Analysis
The ruling by ITAT Delhi sets a precedent that mechanical approvals under repealed sections can invalidate income tax reassessments. This emphasizes the importance of thorough legal scrutiny in granting sanctions for reopening cases, ensuring that authorities apply proper legal reasoning rather than mere formalities, impacting future reassessment procedures.
Source
TaxGuru Legal (India)↗Share: