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2016 (11) TMI 1649 - AT - Income TaxReopening of assessment u/s 147 - assessee had not filed his return for the impugned assessment year - HELD THAT:- Order dated 09.02.2015 disposing of assessee’s objection to reopening reads that the said return had not been filed u/s.139(1) - CIT(A) on the other hand is of the view that the said return was not filed with the Assessing Officer issuing Section 148 notice. The fact however remains that the filing of assessee’s return in question is not otherwise in dispute. We put up a specific query to Ld. Departmental Representative to prove that assessee’s residential status or his ward is different in the above stated return or in Section 148 notice or in reassessment. He could not point out such difference. It has further come on record that assessee had also received acknowledgement of his return from department’s end forming part of the paper book. We quote hon’ble jurisdictional high court in Manish Kumar Pravinbhai Kiri vs. ACIT 2016 (1) TMI 787 - GUJARAT HIGH COURT holding that the only reason of non filing of return forming basis of the impugned reopening in such circumstances stands belied. We thus accept assessee’s challenge to validity of the reopening and conclude that the Assessing Officer’s above stated reasoning goes contrary to the record. The same is accordingly quashed rendering assessee’s other ground on merits as infructuous.
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