https://www.taxtmi.com/caselaws?id=387888 The appeal was allowed, quashing the notice issued under Section 148 of the Income Tax Act due to the lack of independent application of mind by the Assessing Officer. The assessment order was deemed invalid, and the Tribunal did not address the merits of the additions made by the AO. The judgment referenced several High Court decisions emphasizing the necessity of an independent opinion by the AO in reopening assessments. The order was pronounced on 16/09/2019. en-us Mon, 16 Sep 2019 00:00:00 +0530 Mon, 04 Nov 2019 06:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387888 The appeal was allowed, quashing the notice issued under Section 148 of the Income Tax Act due to the lack of independent application of mind by the Assessing Officer. The assessment order was deemed invalid, and the Tribunal did not address the merits of the additions made by the AO. The judgment referenced several High Court decisions emphasizing the necessity of an independent opinion by the AO in reopening assessments. The order was pronounced on 16/09/2019. Case-Laws Income Tax Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387888