Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (5) TMI 414 - ITAT DELHIValidity of reassessment proceedings u/s 147 - approval by the concerned / competent authority in a mechanical manner u/s 151 - as argued approval for issue of the notice under section 148 of the Act was granted by the CIT in a mechanical manner and without application of mind and, therefore, reassessment proceeding must be quashed - HELD THAT:- On perusal of the proforma for the approval granted by the PCIT, it is evident that in the relevant column No.13 for satisfaction of the Pr.CIT, he has only mentioned “yes”. No other information is available on record or provided by the ld. DR, which could establish application of mind by the CIT, while granting sanction/approval for issue of notice u/s 148 of the Act. No other evidence was produced as to substantiate that matter was ever discussed between the Assessing Officer or Addl. CIT and the Learned Pr.CIT for arriving at satisfaction of Learned Pr.CIT on the reasons recorded by the Assessing Officer. Even no evidences whether Ld PCIT examined the material relied upon by the Ld AO for reopening, was produced before us. Mere mentioning of “yes’ for approval, without any other evidence of application of the mind, amounts to mechanical approval by the LearnedPr.CIT. Further in Column No. 7 of the proforma, the section for invoking reassessment has been recorded as 147(b) of the Act. During the relevant period, section 147(b) was no longer in existence. This shows that the Ld. AO has filed the Proforma in mechanically manner and Ld. CIT has also approved the same mechanically. As following case of M/S N.C. CABLES LTD. [2017 (1) TMI 1036 - DELHI HIGH COURT] and M/S. MADHU APARTMENT PRIVATE LIMITED [2021 (2) TMI 709 - ITAT DELHI] we quash the reassessment proceeding in the case of the assessee. - Decided in favour of assessee.
|