9911796707
TMI Blog2023 (6) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Income Tax which was obtained dated 16.02.2017 whereas as per the copy of the said sanction placed the approval was dated 03.02.2017 which shows total non-application mind at the end of ld. AO. Considering these infirmities and non-disposal of objections by the AO, we are of the considered view that assessment proceedings as well as reassessment order have been framed in mechanical manner and without application of mind and therefore reopening of assessment cannot be allowed in a casual manner - we are inclined to quash the reopening of assessment as well as the order framed u/s 143(3) r.w.s. 147 - Decided in favour of assessee. - SHRI RAJESH KUMAR, HON BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON BLE JUDICIAL MEMBER For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide letter dated 07.04.2017. The assessee has filed objections to the issuance of notice u/s 148 of the Act on 24.04.2017 and 11.09.2017 raising objecting to the reopening on the ground that there was no tangible material and also that notice u/s 143(2) was not issued. The ld. AO has not stated anything in the assessment framed as to the disposal of the objections, however a letter was placed before us dated 01.12.2017 disposing of the objections raised by the assessee. However, in the said letter, the AO has only stated about the issuance of notice u/s 143(2) of the Act and not mentioned anything about the existence of substantive material as to the escapement of income. Finally the assessment was framed by the AO u/s 147 r.w.s. 143(3) vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering these infirmities and non-disposal of objections by the AO, we are of the considered view that assessment proceedings as well as reassessment order have been framed in mechanical manner and without application of mind and therefore reopening of assessment cannot be allowed in a casual manner. Considering these facts and circumstances of the case, we are inclined to quash the reopening of assessment as well as the order framed u/s 143(3) r.w.s. 147 of the Act. Since we have allowed the appeal on legal issue, ground raised on merits are not being adjudicated at this stage and are being left open to be decided later if the need arise for the same. 6. In the result, the appeal of the assessee is allowed. Order pronounced in the open court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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