Reassessment notice held bad in law as it was sanctioned by CIT on ground which was different from the ground of AO

IT: Where reopening notice was issued against assessee on grounds that assessee had received accommodation entries from an entity while order granting sanction to reopening under section 151 was on basis that it was assessee who was engaged in providing accommodation entries, since impugned sanction was granted without application of mind to reasons recorded for reopening, impugned reopening notice was bad in law

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