https://www.taxtmi.com/caselaws?id=756668 Reopening of assessment under section 147 was challenged on the ground that the notice was issued on the basis of an audit objection and without independent application of mind by the AO. The text records that there was no material showing subjective satisfaction or independent reasoning by the AO before issuing the notice, and that the notice was issued without conviction. The Supreme Court notes that a similar matter had already been dismissed and, on that basis, the present petition was also dismissed, with pending applications disposed of. en-us Mon, 05 Aug 2024 00:00:00 +0530 Fri, 01 May 2026 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756668 Reopening of assessment under section 147 was challenged on the ground that the notice was issued on the basis of an audit objection and without independent application of mind by the AO. The text records that there was no material showing subjective satisfaction or independent reasoning by the AO before issuing the notice, and that the notice was issued without conviction. The Supreme Court notes that a similar matter had already been dismissed and, on that basis, the present petition was also dismissed, with pending applications disposed of. Case-Laws Income Tax Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756668