https://www.taxtmi.com/highlights?id=43549 Reopening of assessment - receipt of accommodation entries - it is not at all discernible as to whether the Assessing Officer had applied his mind to the information and independently arrived at a belief that, on the basis of the material which he had before him, income had escaped assessment - reopening proceedings quashed. en-us Thu, 27 Dec 2018 16:01:32 +0530 Thu, 27 Dec 2018 16:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43549 Reopening of assessment - receipt of accommodation entries - it is not at all discernible as to whether the Assessing Officer had applied his mind to the information and independently arrived at a belief that, on the basis of the material which he had before him, income had escaped assessment - reopening proceedings quashed. Highlights Income Tax Thu, 27 Dec 2018 16:01:32 +0530 https://www.taxtmi.com/highlights?id=43549