https://www.taxtmi.com/caselaws?id=404443 The Tribunal held the reopening of assessments under Section 147 of the Income Tax Act to be invalid, as it was based on identical reasons previously quashed in the assessee's case for AY 2010-11. The Tribunal found no independent enquiry or application of mind by the AO. Consequently, the assessment orders were quashed, and the appeals filed by the assessees were allowed. The orders of the Commissioner (Appeals) were set aside, rendering the grounds on merits infructuous. The decision was pronounced on 18th January 2021. en-us Mon, 18 Jan 2021 00:00:00 +0530 Tue, 29 Oct 2024 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404443 The Tribunal held the reopening of assessments under Section 147 of the Income Tax Act to be invalid, as it was based on identical reasons previously quashed in the assessee's case for AY 2010-11. The Tribunal found no independent enquiry or application of mind by the AO. Consequently, the assessment orders were quashed, and the appeals filed by the assessees were allowed. The orders of the Commissioner (Appeals) were set aside, rendering the grounds on merits infructuous. The decision was pronounced on 18th January 2021. Case-Laws Income Tax Mon, 18 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404443