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![Act of Superior Officers Approving AO’s Mistake Amounts to Non-Application of Mind: Delhi HC Quashes Re-assessment [Read Judgment] Act of Superior Officers Approving AO’s Mistake Amounts to Non-Application of Mind: Delhi HC Quashes Re-assessment [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Assessing-Officer.jpg)
Act of Superior Officers Approving AO’s Mistake Amounts to Non-Application of Mind: Delhi HC Quashes Re-assessment [Read Judgment]
While quashing re-assessment proceedings under section 148 of the Income Tax Act, 1961, Justices S Muralidhar and Prathiba M singh had held that when...