Court Invalidates Assessment Reopening u/s 147 Due to Officer's Failure to Independently Evaluate Evidence.

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....Validity of Reopening of assessment u/s 147 - borrowed satisfaction - non independent application of mind - non-recording of specific details lead us to belief that without proper application of mind, the Assessing Officer has solely and mechanically relying upon the information received from Investigation Wing, has issued impugned notice. - The impugned notices are hereby quashed and set aside. - HC....