https://www.taxtmi.com/caselaws?id=236837 The Tribunal quashed the reopening of assessment, finding it invalid due to the Assessing Officer's lack of independent application of mind and reliance solely on audit objections. The Tribunal held that reopening based on audit objections without independent assessment is not valid, citing legal precedents. Consequently, the Revenue's appeal was dismissed, and the Tribunal allowed the assessee's cross-objection. en-us Fri, 15 Feb 2013 00:00:00 +0530 Tue, 10 Sep 2013 06:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236837 The Tribunal quashed the reopening of assessment, finding it invalid due to the Assessing Officer's lack of independent application of mind and reliance solely on audit objections. The Tribunal held that reopening based on audit objections without independent assessment is not valid, citing legal precedents. Consequently, the Revenue's appeal was dismissed, and the Tribunal allowed the assessee's cross-objection. Case-Laws Income Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236837