https://www.taxtmi.com/caselaws?id=209771 The Court held that the notice seeking to reopen the assessment for the assessment year 2004-05 was invalid as it was based on insufficient grounds and influenced by the Audit Party's objection regarding TDS deduction. Despite the Assessing Officer accepting the assessee's explanation and finding no income had escaped assessment, the officer issued the notice. The Court quashed the notice, stating that acting at the behest of the Audit Party was not a valid reason for reopening the assessment. The petition was allowed, and the impugned notice, along with the order rejecting the petitioner's objections, was quashed. en-us Wed, 14 Dec 2011 00:00:00 +0530 Thu, 24 Oct 2013 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209771 The Court held that the notice seeking to reopen the assessment for the assessment year 2004-05 was invalid as it was based on insufficient grounds and influenced by the Audit Party's objection regarding TDS deduction. Despite the Assessing Officer accepting the assessee's explanation and finding no income had escaped assessment, the officer issued the notice. The Court quashed the notice, stating that acting at the behest of the Audit Party was not a valid reason for reopening the assessment. The petition was allowed, and the impugned notice, along with the order rejecting the petitioner's objections, was quashed. Case-Laws Income Tax Wed, 14 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209771