https://www.taxtmi.com/caselaws?id=350802 The court upheld the Tribunal's decision to set aside the reopening of assessment for the respondent assessee for the assessment year 2006-07. Despite the Revenue's argument that the reopening was valid, the court found that it was prompted by an audit objection and the Assessing Officer acted under compulsion from the audit party. The court concluded that the officer's actions were mechanical and influenced by external pressure, leading to the dismissal of the Tax Appeal and affirming the Tribunal's view on the invalidity of the reopening based on an audit objection. en-us Mon, 31 Jul 2017 00:00:00 +0530 Mon, 13 Nov 2017 11:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350802 The court upheld the Tribunal's decision to set aside the reopening of assessment for the respondent assessee for the assessment year 2006-07. Despite the Revenue's argument that the reopening was valid, the court found that it was prompted by an audit objection and the Assessing Officer acted under compulsion from the audit party. The court concluded that the officer's actions were mechanical and influenced by external pressure, leading to the dismissal of the Tax Appeal and affirming the Tribunal's view on the invalidity of the reopening based on an audit objection. Case-Laws Income Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350802