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Income Tax | Mechanical Section 151 Approval Without Independent Application of Mind Invalid: ITAT Agra

8 Oct 2026 · 6d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Agra quashed reassessment as PCIT’s stock Section 151 approval failed to disclose independent application of mind. The post Mechanical Section 151 Approval Without Independent Application of Mind Invalid: ITAT Agra appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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