https://www.taxtmi.com/caselaws?id=386089 The Tribunal quashed the notice issued under Section 148 and the assessment order, finding that the Assessing Officer's actions lacked independent verification and were based solely on information from the Investigation Wing, violating legal requirements. The Tribunal held that reopening assessments for verification purposes is impermissible under the law. Multiple judgments supported this decision, leading to the appeals being allowed and the notices and assessment orders being invalidated. en-us Wed, 14 Aug 2019 00:00:00 +0530 Thu, 19 Sep 2019 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386089 The Tribunal quashed the notice issued under Section 148 and the assessment order, finding that the Assessing Officer's actions lacked independent verification and were based solely on information from the Investigation Wing, violating legal requirements. The Tribunal held that reopening assessments for verification purposes is impermissible under the law. Multiple judgments supported this decision, leading to the appeals being allowed and the notices and assessment orders being invalidated. Case-Laws Income Tax Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386089