Re-Assessment merely on direction from Superiors is Invalid

ACIT Vs. M/s Gayatri Agro Industrial Power Ltd. (ITAT Hyderabad)

It is clear from the record that AO has initiated reassessment proceedings only on the direction of ACIT and, moreover, AO has defended the case before audit parties. It gives an impression that AO was satisfied and believed that the original assessment was proper and the assessee has merit in its claim as per the return of income. Only on the behest of internal communication and direction from superiors, he has initiated reassessment It clearly shows that the AO has n

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