Allowing the appeal of the assessee the Tribunal held that ; If the reopening is based on information received from the investigation dept, the reasons must show that the AO independently applied his mind to the information and formed his own opinion. If the reopening is done mechanically, it is void. Also, if the reasons refer to any document, a copy should be provided to the assessee. Failure to do so results in breach of natural justice and renders the reopening void. (ITA Nos. 41 & 40/Agra/2017, dt. 01.06.2018)(AY. 2010-11)
Deepraj Hospital (P) Ltd. v. ITO ( 2018) 65 ITR 663 (Agra)(Trib) , www.itatonline.org/Charan Singh Ice and cold Storage ( P) Ltd v.ITO ( 2018) 65 ITR 663 (Agra)(Trib) www.itatonline.org
S. 147: Reassessment- If the reopening is based on information received from the investigation dept, the reasons must show that the AO independently applied his mind to the information and formed his own opinion. If the reopening is done mechanically, it is void. Also, if the reasons refer to any document, a copy should be provided to the assessee. Failure to do so results in breach of natural justice and renders the reopening void.[ S.148 ]