https://www.taxtmi.com/caselaws?id=463059 The ITAT Kolkata held that the reopening of the assessment under section 147 was invalid as the AO failed to independently apply his mind and relied on vague, borrowed reasons. The appeal of the assessee was allowed. en-us Fri, 13 Mar 2020 00:00:00 +0530 Mon, 04 Aug 2025 20:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463059 The ITAT Kolkata held that the reopening of the assessment under section 147 was invalid as the AO failed to independently apply his mind and relied on vague, borrowed reasons. The appeal of the assessee was allowed. Case-Laws Income Tax Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463059