https://www.taxtmi.com/caselaws?id=369982 The Appellate Tribunal allowed the appeal of the assessee, emphasizing the importance of proper application of mind by the Assessing Officer in reopening assessments and the necessity for reasoned orders by the CIT (A) when upholding additions made by the AO. The judgment highlighted the need for adherence to statutory pre-conditions in assessment proceedings to ensure the validity and legality of tax assessments. en-us Wed, 31 Oct 2018 00:00:00 +0530 Tue, 06 Nov 2018 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369982 The Appellate Tribunal allowed the appeal of the assessee, emphasizing the importance of proper application of mind by the Assessing Officer in reopening assessments and the necessity for reasoned orders by the CIT (A) when upholding additions made by the AO. The judgment highlighted the need for adherence to statutory pre-conditions in assessment proceedings to ensure the validity and legality of tax assessments. Case-Laws Income Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369982