Allowing the appeal of the assessee the Tribunal held that  the reasons supplied to the assessee are not the same and verbatim. Appeal of the assessee was allowed . Reassessment order was quashed . Followed   Haryana Acrylic Manufacturing Co v. CIT (2009 )     308 ITR 38  ( Delhi) ( HC) (  ITA No.-3132/Del/2018 dt .12-8 -2021 ) ( AY. 2004 -05 )