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2017 (3) TMI 1789 - ITAT DELHIReopening of assessment u/s 147 - non- independent application of mind - information has been received from the DIT (Investigation) New Delhi - HELD THAT:- There were duplicate entries (i.e. the same entries were repeated) at item numbers 20, 22, 24, 26, 28 and 30. In fact the A.O. acknowledges this fact that the same entry was recorded more than once, in the information provided by the DDIT, at para 8.1 and 8.2 of the assessment order. This demonstrates that the A.O. has not gone through the information received from the Investigation Wing. A basic verification would have revealed the duplication of entries. He simply based his reasons on this information without application of mind or verification. CIT in the case on hand has not recorded his satisfaction and accorded approval as required under the provisions of S.151(2) of the Act. He has simply recorded that he has granted approval in a mechanical manner, without application of mind. Had he recorded the reasons he would have realized that there were duplicate entries and repetitions. Under such circumstances the reopening is held to be bad in law. As in M/S N.C. CABLES LTD. [2017 (1) TMI 1036 - DELHI HIGH COURT] held that “the mere appending of the expression ‘approved’ say nothing. Applying the propositions laid down in these case laws to the facts of the case we have to necessarily quash the assessments on the ground that re-opening is bad in law. - Decided in favour of assessee.
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