Reopening Tax Assessment Unjustified Due to AO's Failure to Independently Evaluate Audit Report u/s 143(3.

Reopening Tax Assessment Unjustified Due to AO's Failure to Independently Evaluate Audit Report u/s 143(3. https://www.taxtmi.com/highlights?id=27975 Reopening of assessment - It cannot by any stretch of imagination be said that the A.O. has not gone through the tax audit report while framing assessment u/s 143(3) and in fact the A.O.is duty bound to go through the same before framing the assessment - now re-opening the assessment merely on the basis of information received from revenue audit team while there is no independent application of mind by the AO before re-opening the assessment which is not permissible - AT en-us Mon, 14 Mar 2016 16:18:36 +0530 Mon, 14 Mar 2016 16:18:36 +0530 TaxTMI RSS Generator Reopening Tax Assessment Unjustified Due to AO's Failure to Independently Evaluate Audit Report u/s 143(3. https://www.taxtmi.com/highlights?id=27975 Reopening of assessment - It cannot by any stretch of imagination be said that the A.O. has not gone through the tax audit report while framing assessment u/s 143(3) and in fact the A.O.is duty bound to go through the same before framing the assessment - now re-opening the assessment merely on the basis of information received from revenue audit team while there is no independent application of mind by the AO before re-opening the assessment which is not permissible - AT Highlights Income Tax Mon, 14 Mar 2016 16:18:36 +0530 https://www.taxtmi.com/highlights?id=27975