Assessment Reopening u/s 148 Invalid Due to Lack of Independent Judgment, Section 147 Assessment Quashed.

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....Reopening u/s 148 - There is no crucial link between the information made available to the Assessing Officer and the formation of belief of escapement of income - simply reopened the case on the basis of information provided by the Investigation Wing without any independent application of mind - assessment u/s 147 quashed....