Taxpayer's Assessment Reopened u/s 147; Officer Conducts Independent Analysis, Follows Legal Process.

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....Reopening of assessment u/s 147 - The assessment of the assessee for the year under consideration thus was reopened by the Assessing Officer after arriving at his own satisfaction by analysing and cross-verifying the information received by him and since the same is clearly evident from the reasons recorded by him, we are of the view that the reopening of assessment by the Assessing Officer is in accordance with law.....