https://www.taxtmi.com/caselaws?id=185956 The tribunal dismissed the Revenue's appeal against the deletion of the notice u/s.148 of the Income-tax Act, emphasizing the importance of the Assessing Officer applying his own mind and providing specific reasons for reopening assessments. The tribunal held that the reassessment was not justified as the Assessing Officer failed to apply his own mind and did not provide specific reasons for reopening the assessment, leading to the invalidation of the reassessment proceedings. en-us Fri, 21 Jan 2011 00:00:00 +0530 Sat, 06 May 2017 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185956 The tribunal dismissed the Revenue's appeal against the deletion of the notice u/s.148 of the Income-tax Act, emphasizing the importance of the Assessing Officer applying his own mind and providing specific reasons for reopening assessments. The tribunal held that the reassessment was not justified as the Assessing Officer failed to apply his own mind and did not provide specific reasons for reopening the assessment, leading to the invalidation of the reassessment proceedings. Case-Laws Income Tax Fri, 21 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185956