Allowing the appeal of the assessee the Tribunal held that ,if information is received from investigation wing that assessee was beneficiary of accommodation entries but no further inquiry was undertaken by AO, said information cannot be said to be tangible material per se and, thus, reassessment on said basis is not justified .( ITA No.132/Del/2018, dt. 06-08-2018) ( AY. 2009-10)
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