https://www.taxtmi.com/caselaws?id=780572 ITAT DELHI - AT held that reopening was void ab initio because the AO relied on erroneous reasons supplied by the Investigation Wing and obtained approval based on those wrong reasons, then attempted to substitute new reasons during assessment. The AO had not verified the Investigation Wing's information and proceeded to complete the assessment under s.147 on a different basis than recorded for reopening. Consequently the reassessment was invalid and the appeal was allowed in favour of the assessee. en-us Wed, 29 Oct 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780572 ITAT DELHI - AT held that reopening was void ab initio because the AO relied on erroneous reasons supplied by the Investigation Wing and obtained approval based on those wrong reasons, then attempted to substitute new reasons during assessment. The AO had not verified the Investigation Wing's information and proceeded to complete the assessment under s.147 on a different basis than recorded for reopening. Consequently the reassessment was invalid and the appeal was allowed in favour of the assessee. Case-Laws Income Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780572