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Income Tax Reassessment Canceled Due to Lack of Independent Verification; Relied Solely on Investigation Wing's Information.

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....Reopening of assessment - belief of escapement of income - reopening merely on the information received from the Investigation Wing of the Department, i.e., just on borrowed satisfaction - reassessment cancelled.....

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Income Tax Reassessment Canceled Due to Lack of Independent Verification; Relied Solely on Investigation Wing's Information.