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Income Tax | Reassessment Quashed as PCIT Failed to Apply Mind While Granting Section 151 Sanction: ITAT Agra

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

ITAT Agra quashed reassessment as PCIT’s “fit case” Section 151 approval was mechanical and lacked independent application of mind. The post Reassessment Quashed as PCIT Failed to Apply Mind While Granting Section 151 Sanction: 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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