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2016 (1) TMI 1382 - ITAT CHENNAIRevision u/s 263 - non application of mind by AO - Held that:- AO has not discussed anything in the assessment order with regard to issues arising for consideration. The contention of the Ld.counsel for the assessee is that the Assessing Officer called for details and the same were filed before him. Therefore, there was presumption that the Assessing Officer applied his mind to the facts of the case and accepted the case of the assessee. This Tribunal is of the considered opinion that the proceeding before the Assessing Officer being a judicial proceeding, the Assessing Officer is expected to record his own reasons for the conclusion reached. Whether it is an administrative order or judicial order, the reasons for conclusion or decision taken has to be recorded in the order itself. The reason for the conclusion reached in the order cannot be substituted by way of filing an affidavit or document in a proceeding that may take place at a later stage. By placing reliance on the judgment of Apex Court in S.N.Mukherjee[1990 (8) TMI 345 - SUPREME COURT] no reason to interfere with the order of the Principal Commissioner. However, the Assessing Officer is expected to make an independent enquiry. Therefore, we direct the Assessing Officer to conduct an independent enquiry and pass a speaking order by recording his own reasons without being influenced by any of the observation made by the Principal Commissioner in his impugned order. - decided against assessee
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