https://www.taxtmi.com/caselaws?id=263453 The tribunal allowed the appellant's appeal, quashing the notice u/s 148 and the subsequent assessment order. The decision was based on the lack of independent application of mind by the Assessing Officer in reopening the assessment, emphasizing the necessity for the AO to independently assess income escapement rather than solely relying on higher authorities' directions or observations. en-us Mon, 02 Mar 2015 00:00:00 +0530 Mon, 27 Jul 2015 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263453 The tribunal allowed the appellant's appeal, quashing the notice u/s 148 and the subsequent assessment order. The decision was based on the lack of independent application of mind by the Assessing Officer in reopening the assessment, emphasizing the necessity for the AO to independently assess income escapement rather than solely relying on higher authorities' directions or observations. Case-Laws Income Tax Mon, 02 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263453