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2017 (7) TMI 913 - AT - Income TaxReopening of assessment - reasons to believe - non independent mind used by AO - Held that:- The reopening u/s 147 r.w.s 148 of the Act was done only on the basis of the information received from the Investigation Wing and the AO did not apply his independent mind to come to the conclusion that the income of the assessee escaped assessment. - Decided in favour of assessee.
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