Reopening u/s 147 invalid; focus should be on loan recipient, not lender's regular accounts.

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....Validity of reopening of assessment u/s 147 - source of loan given by the assessee - The sort of enquiry, if warranted, ought to have been conducted in the hands of the recipient to justify the source of the loans received and not the payer of the loan, who has given loan out of her regular books of account.....