https://www.taxtmi.com/caselaws?id=368400 The court quashed the notice for reopening the assessment for AY 2010-11 as the reasons recorded by the Assessing Officer were factually incorrect and invalid. The court emphasized the necessity of accurate grounds for reopening assessments to comply with legal requirements. The Assessing Officer's reliance on erroneous factual premises, rejection of objections, and introduction of new grounds post-notice issuance were deemed impermissible. en-us Wed, 21 Mar 2018 00:00:00 +0530 Tue, 13 Nov 2018 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368400 The court quashed the notice for reopening the assessment for AY 2010-11 as the reasons recorded by the Assessing Officer were factually incorrect and invalid. The court emphasized the necessity of accurate grounds for reopening assessments to comply with legal requirements. The Assessing Officer's reliance on erroneous factual premises, rejection of objections, and introduction of new grounds post-notice issuance were deemed impermissible. Case-Laws Income Tax Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368400