Reopening Assessment doubting certain information filed in return is invalid for want of fresh tangible material

Brief of the case:

The ITAT Ahmedabad in the case of Parul Bhupendra Patel vs. ITO held that reopening of the assessment on the basis of doubting certain information filed in the return of income and reopening assessment on that basis is not valid in law as AO had not obtained any new tangible material to believe that income had escaped assessment.

Facts of the case:

• Assessee individual having income from tuitions an

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