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2016 (7) TMI 946 - AT - Income TaxReopening of assessment - Held that:- There was no new material given are produced before the Assessing Officer to start reassessment proceedings is right while going through the reasons annexed to the paper book. There was no mention of a superior authority in the assessment order as well as in the order for rejecting the assessee’s objections related to re-opening. Thus, the Assessing Officer prima facie has not acted upon as per the statute. The test of giving reasons to the assessee and the documents is missing. - Decided in favour of assessee.
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