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<h1>High Court upholds decision on insufficient reassessment order.</h1> <h3>The Commissioner of Income Tax., Patiala Versus M/s. Sant Ram Mangat Ram</h3> The Commissioner of Income Tax., Patiala Versus M/s. Sant Ram Mangat Ram - TMI The Punjab and Haryana High Court upheld the decision of the Income-tax Appellate Authority to set aside a reassessment order by the Assessing Officer. The reassessment was solely based on an audit objection without independent determination, which was deemed insufficient for re-opening an assessment as per the Supreme Court ruling in Indian & Eastern Newspaper Society v. CIT [1979] 119 ITR 9961. The High Court dismissed the appeal.