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Delhi High Court Quashes Reassessment Notice Due to Mechanical Approval Under Section 151 of the Income Tax Act: “Mere Endorsement of ‘Yes, I am Satisfied’ is Insufficient, Reflects Lack of Independent Application of Mind”
Court’s Decision: The Delhi High Court quashed the notice issued under Section 148 of the Income Tax Act, 1961 for reassessment of income, citing that the approval by the Principal…













