https://www.taxtmi.com/caselaws?id=332077 The court concluded that the Assessing Officer did not independently believe that income had escaped assessment and acted under compulsion from the audit party. Therefore, the reopening of the assessment was deemed invalid. The court set aside the notice dated 12.03.2015, ruling in favor of the petitioner and disposing of the case. en-us Wed, 31 Aug 2016 00:00:00 +0530 Sat, 01 Apr 2017 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332077 The court concluded that the Assessing Officer did not independently believe that income had escaped assessment and acted under compulsion from the audit party. Therefore, the reopening of the assessment was deemed invalid. The court set aside the notice dated 12.03.2015, ruling in favor of the petitioner and disposing of the case. Case-Laws Income Tax Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332077