https://www.taxtmi.com/caselaws?id=751757 Gujarat HC quashed reopening assessment notice u/s 147 where AO reproduced assessee's reply but failed to analyze contents prima facie before concluding reassessment was warranted. Despite assessee providing documentary evidence of purchase, delivery and payment to establish transaction genuineness with vendor, AO did not examine these materials. Court found AO's failure to properly consider submitted documents rendered the reopening notice invalid. Matter remanded to AO for fresh order u/s 148A(d) within four weeks. en-us Tue, 02 Apr 2024 00:00:00 +0530 Mon, 09 Jun 2025 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751757 Gujarat HC quashed reopening assessment notice u/s 147 where AO reproduced assessee's reply but failed to analyze contents prima facie before concluding reassessment was warranted. Despite assessee providing documentary evidence of purchase, delivery and payment to establish transaction genuineness with vendor, AO did not examine these materials. Court found AO's failure to properly consider submitted documents rendered the reopening notice invalid. Matter remanded to AO for fresh order u/s 148A(d) within four weeks. Case-Laws Income Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751757