https://www.taxtmi.com/caselaws?id=306021 The tribunal quashed the assessment due to the invalidity of the reopening, citing lack of proper application of mind by the Assessing Officer and absence of required approval. The tribunal also directed deletion of the Rs. 5 lakhs addition to the assessee's income, as the authorities failed to properly evaluate the evidence provided, shifting the burden of proof to the Assessing Officer. en-us Thu, 28 Apr 2016 00:00:00 +0530 Fri, 06 Jan 2023 09:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306021 The tribunal quashed the assessment due to the invalidity of the reopening, citing lack of proper application of mind by the Assessing Officer and absence of required approval. The tribunal also directed deletion of the Rs. 5 lakhs addition to the assessee's income, as the authorities failed to properly evaluate the evidence provided, shifting the burden of proof to the Assessing Officer. Case-Laws Income Tax Thu, 28 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306021