https://www.taxtmi.com/caselaws?id=416718 The court declared the re-assessment order under the Income Tax Act, 1961 for AY 2011-12 as legally flawed due to the Assessing Officer's failure to address objections raised by the Assessee, non-supply of crucial documents forming the basis for reopening, denial of cross-examination opportunity, and lack of independent application of mind in replicating reasons without proper assessment. The order was set aside, along with demand notices, emphasizing procedural fairness and legal requirements. The court highlighted the necessity of strong legal grounds for reopening assessments and adherence to procedural integrity in income tax assessments. en-us Mon, 03 Jan 2022 00:00:00 +0530 Thu, 23 Feb 2023 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416718 The court declared the re-assessment order under the Income Tax Act, 1961 for AY 2011-12 as legally flawed due to the Assessing Officer's failure to address objections raised by the Assessee, non-supply of crucial documents forming the basis for reopening, denial of cross-examination opportunity, and lack of independent application of mind in replicating reasons without proper assessment. The order was set aside, along with demand notices, emphasizing procedural fairness and legal requirements. The court highlighted the necessity of strong legal grounds for reopening assessments and adherence to procedural integrity in income tax assessments. Case-Laws Income Tax Mon, 03 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416718