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TMI Blog2020 (1) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... cer disposing of the objections, do not show application of mind qua the objections raised by the Petitioner. Firstly there is a reference to fact that there was no scrutiny assessment, then the objection of the Petitioner on law regarding jurisdiction is commented on then it is stated that earlier no documents could be examined because it is the case of intimation u/s 143(1) AO reproduced the par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the petitioner s objections. By the impugned notice, the assessment for the year 2012-13 is sought to be reopened. 3. The Petitioner a salaried employee, filed his return of Income on 30 September 2012 by declaring his total income as ₹ 1,55,16,550/-. On 29 March 2019 the Respondent No.1 issued a notice under Section 148 of the Act. The Petitioner filed the return of income on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner had purchased the property at ₹ 3,45,07,665/- and made investment of ₹ 40,99,160/- during the relevant assessment year. He submitted that in the objections filed, the Petitioner had pointed out that an amount of ₹ 1,44,86,364/- was paid towards sale consideration in the relevant year out of which an amount of ₹ 30,00,000/- was contributed by the Petitioner s wife ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent relied upon the order passed in the Writ Petition No. 2164 of 2019 in Belazio Construction Private Limited vs. Income-tax Officer, Ward-12(1) (3), where this Court has not interfered with the reassessment notice in case where there was intimation under Section 143(1) of the Aact. 6. The cases arising under this jurisdiction would generally turn on the combination of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act, then the Assessing Officer reproduced the paragraphs regarding what is meant by reasons to believe and passed the order. In view of the fact that there is absolutely no application of mind whatsoever while disposing of the objections to the factual errors and factual aspects pointed out by the Petitioner, we find that arguable case is made out. 7. Rule. Mr. Walve waives servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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