Reopening Tax Assessment Unjustified Due to AO's Failure to Independently Evaluate Audit Report u/s 143(3.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Reopening of assessment - It cannot by any stretch of imagination be said that the A.O. has not gone through the tax audit report while framing assessment u/s 143(3) and in fact the A.O.is duty bound to go through the same before framing the assessment - now re-opening the assessment merely on the basis of information received from revenue audit team while there is no independent application of mind by the AO before re-opening the assessment which is not permissible - AT....