https://www.taxtmi.com/caselaws?id=768491 The ITAT Delhi held in favor of the assessee, quashing the reopening of assessment under Section 148A. The AO failed to provide sufficient information regarding alleged bogus purchases from entities controlled by one individual, relying solely on vague insight portal data without independent verification. The court found the AO's actions arbitrary for not supplying relied-upon material to the assessee and denying cross-examination opportunities of witnesses whose statements formed the basis of additions. The procedural requirements under Section 148A were not properly followed, making the reopening invalid. en-us Fri, 04 Apr 2025 00:00:00 +0530 Fri, 20 Jun 2025 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768491 The ITAT Delhi held in favor of the assessee, quashing the reopening of assessment under Section 148A. The AO failed to provide sufficient information regarding alleged bogus purchases from entities controlled by one individual, relying solely on vague insight portal data without independent verification. The court found the AO's actions arbitrary for not supplying relied-upon material to the assessee and denying cross-examination opportunities of witnesses whose statements formed the basis of additions. The procedural requirements under Section 148A were not properly followed, making the reopening invalid. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768491