https://www.taxtmi.com/caselaws?id=463306 ITAT PUNE - AT held that reopening under s.147 and addition under s.68 based solely on an Investigation Wing report accessed via the Insight portal, without independent application of mind by the Assessing Officer, amounted to borrowed satisfaction and was void ab initio. Because the reassessment stemmed from that non-independent basis, the proceedings were not in accordance with law and were quashed; the assessee's appeal was allowed. en-us Thu, 27 Feb 2025 00:00:00 +0530 Fri, 22 Aug 2025 20:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463306 ITAT PUNE - AT held that reopening under s.147 and addition under s.68 based solely on an Investigation Wing report accessed via the Insight portal, without independent application of mind by the Assessing Officer, amounted to borrowed satisfaction and was void ab initio. Because the reassessment stemmed from that non-independent basis, the proceedings were not in accordance with law and were quashed; the assessee's appeal was allowed. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463306