https://www.taxtmi.com/highlights?id=30119 Re-opening of assessment which was framed after scrutiny would not be permissible for a fishing inquiry. In the present case, we find the vital link missing from the reasons recorded, such link being the material at the command of the Assessing Officer to form such a belief en-us Tue, 05 Jul 2016 22:26:26 +0530 Tue, 05 Jul 2016 22:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30119 Re-opening of assessment which was framed after scrutiny would not be permissible for a fishing inquiry. In the present case, we find the vital link missing from the reasons recorded, such link being the material at the command of the Assessing Officer to form such a belief Highlights Income Tax Tue, 05 Jul 2016 22:26:26 +0530 https://www.taxtmi.com/highlights?id=30119