https://www.taxtmi.com/caselaws?id=188471 The ITAT held that the assessment order made by the Assessing Officer was invalid due to a lack of independent application of mind in initiating proceedings under section 147. The decision in a similar case was relied upon to invalidate the assessment order, resulting in the quashing of the notice and the assessment itself. As a consequence, the appeal of the assessee was allowed based on the findings regarding the flawed assessment process. en-us Tue, 28 Jun 2016 00:00:00 +0530 Fri, 02 Dec 2016 10:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188471 The ITAT held that the assessment order made by the Assessing Officer was invalid due to a lack of independent application of mind in initiating proceedings under section 147. The decision in a similar case was relied upon to invalidate the assessment order, resulting in the quashing of the notice and the assessment itself. As a consequence, the appeal of the assessee was allowed based on the findings regarding the flawed assessment process. Case-Laws Income Tax Tue, 28 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188471