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2021 (7) TMI 884 - ITAT HYDERABADValidity of reopening of assessment u//s 147 - information received from third party - non independent application of mind - HELD THAT:- As per the assessment order, it is clear that the assessee's case is reopened on the basis of the information received from the Director of Investigation and without applying his mind, the AO has reopened the case of the assessee. - Decided in favour of assessee.
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