Reassessment Initiated Due to Officer's Lack of Due Diligence; Section 148 Notice Issued Without Reviewing Key Evidence.

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....Reopening of assessment - information received from INV Wing - Documents and evidences have not been examined by the Assessing Officer and had he examined these documents/evidences or made necessary enquiries, he may not have issued notice u/s 148 of the Act but for non-application of mind, the assessment was reopened.....