https://www.taxtmi.com/caselaws?id=419691 The Court quashed the assessment order and reopening notice, emphasizing the necessity of independent assessment by the Assessing Officer rather than relying solely on superiors' directions. The Assessing Officer's actions were found to be in defiance of court directions, leading to the invalidity of the notice under section 148 of the Income Tax Act. The Court granted interim relief, highlighting the importance of proper assessment procedures and setting aside the impugned notice and orders related to the assessment. en-us Fri, 11 Mar 2022 00:00:00 +0530 Thu, 17 Mar 2022 08:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419691 The Court quashed the assessment order and reopening notice, emphasizing the necessity of independent assessment by the Assessing Officer rather than relying solely on superiors' directions. The Assessing Officer's actions were found to be in defiance of court directions, leading to the invalidity of the notice under section 148 of the Income Tax Act. The Court granted interim relief, highlighting the importance of proper assessment procedures and setting aside the impugned notice and orders related to the assessment. Case-Laws Income Tax Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419691