https://www.taxtmi.com/caselaws?id=413561 The Tribunal allowed the appeal, holding the reopening of assessment under Section 147 invalid due to lack of independent application of mind by the AO. Consequently, issues regarding additions on account of alleged bogus purchases and enhancement of additions were not addressed on merits, as the reopening was deemed unlawful. The appeal was partly allowed for statistical purposes. en-us Mon, 04 Oct 2021 00:00:00 +0530 Wed, 13 Oct 2021 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413561 The Tribunal allowed the appeal, holding the reopening of assessment under Section 147 invalid due to lack of independent application of mind by the AO. Consequently, issues regarding additions on account of alleged bogus purchases and enhancement of additions were not addressed on merits, as the reopening was deemed unlawful. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Mon, 04 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413561