Reopening of assessment - AO has blindly gone by the objections ...
Assessment Reopening Deemed Unjustified: AO Failed to Independently Verify Records, Violating Section 147 Requirements.
March 17, 2018
Case Laws Income Tax AT
Reopening of assessment - AO has blindly gone by the objections raised by the Revenue’s Audit party without his own independent application of mind or the actual verification of the assessment records. - reopening of assessment u/s.147 in terms of aforesaid “reasons recorded” is unjustified in law - AT
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