https://www.taxtmi.com/caselaws?id=401456 The tribunal quashed the reopening proceedings under Section 148, as the Assessing Officer did not independently verify the information and relied on borrowed information. This led to the appeals being allowed in favor of the assessees, rendering other grounds on the merits of the case moot. en-us Wed, 11 Nov 2020 00:00:00 +0530 Tue, 08 Dec 2020 11:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401456 The tribunal quashed the reopening proceedings under Section 148, as the Assessing Officer did not independently verify the information and relied on borrowed information. This led to the appeals being allowed in favor of the assessees, rendering other grounds on the merits of the case moot. Case-Laws Income Tax Wed, 11 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401456