AO couldn't reopen assessment without dealing with objection raised by assessee in detail

Where assessee raised objections to reopening of assessment, in view of fact that Assessing Officer rejected those objections without elucidating and dealing with contentions and issues raised in objection letter, impugned order was to be set aside and, matter was to be remanded back for disposal afresh

A complaint or information from a third party before Assessing Officer, when it is 'definite' information and not mere gossip or guess or rumour, can certainly be a ground for issue of notice under section 147/148

Refer:[2018] 90 taxmann.com 396 (Delhi)