https://www.taxtmi.com/caselaws?id=395621 Reassessment based solely on a Commission of Inquiry report was held unsustainable because the Assessing Officer had not independently applied mind to primary facts or established a live nexus between the material and escapement of income; the reopening was therefore invalid and the reassessment was quashed. Delay in pronouncement beyond the ordinary 90-day period did not vitiate the order, as the Covid-19 lockdown and disruption in judicial functioning were treated as exceptional circumstances and the period was pragmatically excluded. en-us Wed, 27 May 2020 00:00:00 +0530 Fri, 21 Aug 2020 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395621 Reassessment based solely on a Commission of Inquiry report was held unsustainable because the Assessing Officer had not independently applied mind to primary facts or established a live nexus between the material and escapement of income; the reopening was therefore invalid and the reassessment was quashed. Delay in pronouncement beyond the ordinary 90-day period did not vitiate the order, as the Covid-19 lockdown and disruption in judicial functioning were treated as exceptional circumstances and the period was pragmatically excluded. Case-Laws Income Tax Wed, 27 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395621