Reassessment Invalid: AO Relied Solely on Director's Letter, Lacked Independent Judgment Under Income Tax Act Section 147.

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....Reassessment u/s 147 - AO simply taking note of the DIT(Inv.) letter has borrowed the satisfaction without independent application of mind to form reason warrant holding a belief that income chargeable to tax has escaped assessment - no reasonable enquiry and materials - cannot reopen the assessment even if original assessment was u/s 143(1)....