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2017 (9) TMI 483 - HC - Income TaxReopening of assessment on the basis of complaint - seeking quashing of notice u/s 148 - - Erstwhile auditor of SHPL addressing false and malicious communications about petitioners for several years - reasons to believe - Held That:- Indeed, the reasons to believe appear to be a mere reproduction of the complaint itself. The Revenue failed to show the nexus between the material, if any, and the formation of belief. Importantly, the disposal of the objections did not address any of the issues raised by the Petitioner. As per report of District Valuation Officer (DVO) no construction or renovation is incurred. - CIT(A) allowed appeal of assessee. Here again, the purpose of providing a forum to the Petitioners to object to the reopening of the assessment and dealing the objections by a reasoned order, has been rendered meaningless by the AO. In all three matters, the fact of the proceedings having been initiated at the instance of Respondent No. 2 who himself is facing disciplinary proceedings, has not been addressed. - Writ petition are allowed. - Notice quashed - Decided in favor of assessee.
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