Allowing the appeal of the assessee the Tribunal held that ; If the AO reopens on the basis of information received from another AO without further inquiry, it means he has proceeded “mechanically” and “without application of mind”. If the CIT does not give reasons while according sanction, it implies that he has also not applied his mind. Both render the reopening void ( ITA No. 988/Del/2018, dt. 25.05.2018)(AY. 2008-09)
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