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2016 (12) TMI 58 - ITAT DELHIValidity of reopening of assessment - Held that:- Assessing Officer has not applied his mind while recording the reasons to believe that the income escaped the assessment and he has acted only in a mechanical manner. Thus, the reassessment proceedings completed under Section 147 r.w.s. 143 of the Act in the present case in question are thus, held as void-ab-initio. - Decided in favour of assessee.
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