No reassessment merely relying on advisory issued by dept. to thoroughly verify agricultural receipts

INCOME TAX : Where Assessing Officer issued a reopening notice against assessee simply in view of an advisory issued by department in which Assessing officer was directed to thoroughly verify agricultural income received by several parties including assessee, and there was no any tangible material in possession of Assessing for formation of belief of escapment of income chargeable to tax, impugned reopening was unjustified

from www.taxmann.com Latest Case Laws https://ift.tt/3481tJV