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2017 (3) TMI 1706 - AT - Income TaxReopening u/s. 148/147 - notice u/s. 148 was issued merely at the behest of Investigation Wing - AO has not made any independent enquiry - Held that:- Exactly the similar and identical to the issue involved in the present appeal and is squarely covered by the aforesaid decisions of the Hon’ble High Court of Delhi Signatures Hotels (P) Ltd. (2011 (7) TMI 361 - DELHI HIGH COURT). Hence, respectfully following decide the legal issue in dispute in favor of the Assessee and against the Revenue.
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