https://www.taxtmi.com/caselaws?id=783514 SC upheld the HC's quashing of reassessment proceedings initiated under Sections 148 and 148A(b) based solely on an audit objection. While affirming that, post 1.4.2021, an audit objection may constitute "information" for reopening, SC held that the AO is not mechanically bound to issue notice under Section 148 by merely reproducing the audit objection. The AO must independently apply mind, consider the specific facts, and evaluate the assessee's detailed reply to the Section 148A(b) notice. Finding absence of such application of mind, SC held the reopening invalid and dismissed the Revenue's SLP, confirming the HC's decision. en-us Tue, 16 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783514 SC upheld the HC's quashing of reassessment proceedings initiated under Sections 148 and 148A(b) based solely on an audit objection. While affirming that, post 1.4.2021, an audit objection may constitute "information" for reopening, SC held that the AO is not mechanically bound to issue notice under Section 148 by merely reproducing the audit objection. The AO must independently apply mind, consider the specific facts, and evaluate the assessee's detailed reply to the Section 148A(b) notice. Finding absence of such application of mind, SC held the reopening invalid and dismissed the Revenue's SLP, confirming the HC's decision. Case-Laws Income Tax Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783514