https://www.taxtmi.com/caselaws?id=348056 The Tribunal allowed the appeal, quashing the reopening of the assessment under sections 147/148 of the I.T. Act, 1961, and deleting all additions made in the reassessment order. The Tribunal emphasized the requirement for the Assessing Officer to independently apply their mind and establish a clear link between the information received and the belief that income had escaped assessment. en-us Wed, 13 Sep 2017 00:00:00 +0530 Fri, 15 Sep 2017 07:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348056 The Tribunal allowed the appeal, quashing the reopening of the assessment under sections 147/148 of the I.T. Act, 1961, and deleting all additions made in the reassessment order. The Tribunal emphasized the requirement for the Assessing Officer to independently apply their mind and establish a clear link between the information received and the belief that income had escaped assessment. Case-Laws Income Tax Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348056