Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
ITAT Rules Approval u/s 151 Invalid Due to Mechanical Sanction Without Application of Mind, Quashes Reassessment order
Appeal Against OrderIncome Tax
The ITAT quashed a reassessment order on the ground that the sanction under Section 151 was granted mechanically, without application of mind. The Tribunal emphasized that approving authorities must record independent satisfaction before allowing reassessment notices. This safeguards against arbitrary reopening of assessments and reinforces procedural integrity.
