Reopening Assessment Without Valid Reason Violates Tax Procedure; Mere Verification of Past Records Insufficient - Section 143(1.

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....Reopening of assessment - AO has no concrete ‘reason to believe’ except for reopening the case for making the verification of the past records and facts. This cannot be the ground for reopening the assessment even though return of income filed by the assessee has been accepted u/s 143(1) - AT....