Reassessment based on information received from Investigation wing not connected with assessee was unjustified

INCOME TAX : Where Assessing Officer issued reopening notice against assessee on basis of information of DDIT (Investigation) about modus operandi adopted by bogus accommodation entry providers, since this information per se was general information/modus operandi of entry operators and there was no specific inputs connecting it with case of assessee, impugned reopening notice on basis of such information was unjustified

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