Approval Without Application of Mind is Unacceptable: Allahabad High Court Quashes Income Tax Reassessment Notice

The Allahabad High Court, Lucknow Bench, quashed the reassessment proceedings initiated by the Income Tax Department against Yogendra Singh, a scrap dealer and sole proprietor of M/s Awadh Steels, for the Assessment Year 2020-21. The court observed that the approval for the reassessment was given “without application of mind,” and directed the authorities to reconsider

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