https://www.taxtmi.com/caselaws?id=463650 ITAT (Delhi - AT) held that reopening under s.148 was not justified where the belief rested solely on unsubstantiated information from another wing of the department without supporting documents or third-party confirmation. The Tribunal noted the reopening letter itself invited any additional material but the AO failed to decide the assessee's objections either separately or in the final assessment. The appeal was partly allowed for statistical purposes and the matter was remitted to the AO to first decide the objections and thereafter determine the reopening ground. en-us Tue, 08 Jan 2019 00:00:00 +0530 Wed, 10 Sep 2025 19:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463650 ITAT (Delhi - AT) held that reopening under s.148 was not justified where the belief rested solely on unsubstantiated information from another wing of the department without supporting documents or third-party confirmation. The Tribunal noted the reopening letter itself invited any additional material but the AO failed to decide the assessee's objections either separately or in the final assessment. The appeal was partly allowed for statistical purposes and the matter was remitted to the AO to first decide the objections and thereafter determine the reopening ground. Case-Laws Income Tax Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463650