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2017 (3) TMI 675 - AT - Income TaxValidity of reopening of assessment - no independent application of mind - information received from the Directorate of Income Tax - Held that:- AO has not applied his mind so as to come to an independent conclusion that he has reason to believe that income has escaped during the year. In my view the reasons are vague and are not based on any tangible material as well as are not acceptable in the eyes of law. The AO has mechanically issued notice u/s. 148 of the I.T. Act, 1961 on the basis of information allegedly received by him from the Directorate of Income Tax (Inv.), New Delhi. See G&G Pharma India Limited vs. ITO [2015 (2) TMI 104 - ITAT DELHI ] - Decided in favour of assessee
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