https://www.taxtmi.com/caselaws?id=780872 HC held that reopening of assessment under s.147 was invalid where the AO relied solely on the DVO's report without making independent inquiries under s.148A(a) or recording satisfaction about the report's correctness. The DVO's opinion was not treated as information per se, and the AO failed to apply his mind to verify facts supporting escaped income. Consequently the notice issued under s.148 and the assumption of jurisdiction under s.147 were without authority of law and could not be sustained. en-us Mon, 14 Jul 2025 00:00:00 +0530 Fri, 07 Nov 2025 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780872 HC held that reopening of assessment under s.147 was invalid where the AO relied solely on the DVO's report without making independent inquiries under s.148A(a) or recording satisfaction about the report's correctness. The DVO's opinion was not treated as information per se, and the AO failed to apply his mind to verify facts supporting escaped income. Consequently the notice issued under s.148 and the assumption of jurisdiction under s.147 were without authority of law and could not be sustained. Case-Laws Income Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780872