https://www.taxtmi.com/caselaws?id=235992 The court quashed the notice for reopening the assessment, ruling that the Assessing Officer did not independently believe that income had escaped assessment but acted under the influence of the audit party. The petition was disposed of, and the rule was made absolute with no order as to costs. en-us Mon, 27 Aug 2012 00:00:00 +0530 Sat, 10 Aug 2013 08:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235992 The court quashed the notice for reopening the assessment, ruling that the Assessing Officer did not independently believe that income had escaped assessment but acted under the influence of the audit party. The petition was disposed of, and the rule was made absolute with no order as to costs. Case-Laws Income Tax Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235992