Reasons recorded on incorrect information are invalid and results in invalidation of reopening

Madan Mohan Tiwari Vs ITO (ITAT Delhi)

Once information received by AO were shown in objections as incorrect, entire jurisdiction on such reasons cease to exist and thus reopening should be dropped. Such non application of mind therefore at recording reasons as well as disposal of objections invalidate entire reopening.

FULL TEXT OF THE ORDER OF ITAT DELHI

The present appeal has been preferred by the asses

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