Assessing Officer Must Independently Review and Justify Reopening of Assessment, Not Solely Rely on Investigation Report.

Assessing Officer Must Independently Review and Justify Reopening of Assessment, Not Solely Rely on Investigation Report. https://www.taxtmi.com/highlights?id=43229 Reopening of assessment - AO cannot act mechanically on the basis of report of Investigation Wing and to show that the AO has applied his mind, he must distinct all those materials and he must also show that what was material on record. en-us Tue, 11 Dec 2018 08:28:38 +0530 Tue, 11 Dec 2018 08:28:38 +0530 TaxTMI RSS Generator Assessing Officer Must Independently Review and Justify Reopening of Assessment, Not Solely Rely on Investigation Report. https://www.taxtmi.com/highlights?id=43229 Reopening of assessment - AO cannot act mechanically on the basis of report of Investigation Wing and to show that the AO has applied his mind, he must distinct all those materials and he must also show that what was material on record. Highlights Income Tax Tue, 11 Dec 2018 08:28:38 +0530 https://www.taxtmi.com/highlights?id=43229