Reopening under compulsion of audit party withput AO’s Independent Opinion not valid

HIGH COURT OF GUJARAT Vijay Rameshbhai Gupta Versus Assistant Commissioner of Income-tax SPECIAL CIVIL APPLICATION NO. 17207 of 2012 Date of Pronouncement -04.03.2013 ORDER Akil Kureshi, J. Heard learned counsel for final hearing of the petition. 2. The petitioner has challenged a notice dated 26th March 2012 issued by the respondent-Assessing Officer reopening assessment of the petitioner for the Assessment Year 2007-08. It can thus be seen that the notice for reopening was issued within a period of four years from the end of relevant assessment year. The Assessing Officer h...