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Income Tax | Mechanical Section 151 Sanction Invalidates Reassessment: ITAT Agra

3 Oct 2026 · 3 Oct 2026By CA Vijayakumar ShettySource: TaxGuru

ITAT Agra quashes reassessment as Section 151 sanction was mechanical and lacked application of mind; remaining grounds left open. The post Mechanical Section 151 Sanction Invalidates Reassessment: ITAT Agra appeared first on TaxGuru .

Attribution

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

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