AdvertisementAditya Multipack Solutions Private Limited Vs ITO (ITAT Ahmedabad) Ahmedabad ITAT: Reopening Based Solely on Borrowed Satisfaction from Investigation Wing Is Invalid; Third-Party Search Cases Must Follow Section 153C The Ahmedabad ITAT allowed the assessee’s appeal and quashed the reassessment, holding that an Assessing Officer cannot reopen an assessment merely by reproducing information received from the Investigation Wing without any independent application of mind. Where the information emanates from a search conducted on third parties, the Revenue must follow the specific procedure ...