https://www.taxtmi.com/caselaws?id=327278 The Tribunal upheld the First Appellate Authority's decision, ruling the reopening of the assessment invalid due to the Assessing Officer's lack of independent application of mind. Both the Revenue's appeal and the assessee's Cross Objection were dismissed. Other issues raised were not addressed, considering the primary finding's outcome. en-us Tue, 26 Apr 2016 00:00:00 +0530 Sat, 07 May 2016 11:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327278 The Tribunal upheld the First Appellate Authority's decision, ruling the reopening of the assessment invalid due to the Assessing Officer's lack of independent application of mind. Both the Revenue's appeal and the assessee's Cross Objection were dismissed. Other issues raised were not addressed, considering the primary finding's outcome. Case-Laws Income Tax Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327278