Reopening of assessment on mere Audit Party Opinion not valid

M/s. Ayyan Fireworks Factory (P) Ltd. Vs Assistant Commissioner (CT)-I (FAC) (Madras High Court)

Reopening of assessment on mere Audit Party Opinion without disposing Objection of Assesee is not valid

The Assessing Officer has to independently record his view for such reopening if he proposes to reopen and thereafter, notice has to be issued to the parties regarding such reopening and after considering their objections/representations in this regard, order has to be passed. In the counter affidavit, i

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