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2017 (7) TMI 575 - DELHI HIGH COURT
Reopening of assessment - reasons to believe - Held that:- In the present case that the reasons recorded by the AO for reopening the assessment under Section 147 of the Act do not meet the requirement of the law. The ITAT was, therefore, perfectly justified in confirming the order of the CIT (A) and holding the reopening of the assessment to be bad in law. - Decided in favour of assessee.