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2018 (8) TMI 750 - AT - Income TaxReopening of assessment - reason to believe - independent application of mind by the AO - AO has initiated the reassessment proceedings mainly on the basis of information received from the Investigation Wing - allegation of taking accommodation entries from different parties - Held that:- Since the assessment has been reopened on the basis of information received from Investigation Wing and there is no independent application of mind by the Assessing Officer before such reopening, therefore, following the decisions of the Jurisdictional High Court cited (2017 (7) TMI 371 - DELHI HIGH COURT), we hold that such reopening of the assessment is not in accordance with law. - Decided against the revenue.
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