Income Tax Assessment Reopening Invalid if Based Only on Audit Objections Without Assessing Officer's Independent Judgment (Section 143(3)).

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....Reopening of assessment - Original assessment u/s 143(3) - Reopening of assessment merely on the basis of objection raised by audit party is not permissible if AO has not applied his mind independently to arrive at the conclusion as to whether he had reasons to believe that income of the assessee was escaped from tax in the assessment for the relevant year.....