https://www.taxtmi.com/highlights?id=77133 Validity of reopening of assessment - The High Court notes that certain incomes were raised for the first time in the impugned order, without prior mention. Despite Petitioner's explanations and evidence, the Assessing Officer (AO) failed to justify dissatisfaction with the disclosures. The Court concludes that the impugned order was passed without proper application of mind, as evident from the lack of scrutiny by higher authorities. Consequently, the Court quashes the impugned order and the notice issued under Section 148 of the Act. en-us Sat, 04 May 2024 15:25:16 +0530 Sat, 04 May 2024 15:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77133 Validity of reopening of assessment - The High Court notes that certain incomes were raised for the first time in the impugned order, without prior mention. Despite Petitioner's explanations and evidence, the Assessing Officer (AO) failed to justify dissatisfaction with the disclosures. The Court concludes that the impugned order was passed without proper application of mind, as evident from the lack of scrutiny by higher authorities. Consequently, the Court quashes the impugned order and the notice issued under Section 148 of the Act. Highlights Income Tax Sat, 04 May 2024 15:25:16 +0530 https://www.taxtmi.com/highlights?id=77133