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    Income Tax

    Reopening of assessment - mere reliance on Audit report without...

    High Court Invalidates Tax Reassessment Based Solely on Audit Report, Requires AO's Independent Opinion for Validity.

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    Income TaxAugust 17, 2015Case LawsHC

    Reopening of assessment - mere reliance on Audit report without forming his own opinion, reassessment proceedings initiated by the AO are not valid - HC

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