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2023 (6) TMI 1369 - ITAT KOLKATAValidity of reopening of assessment - prerequisite for reopening assessment - Non disposal of objections given by appellant against reassessment - HELD THAT:- AO has not properly disposed of/ dealt with objections raised by the assessee. We note that the objection as to non-existence of substantive material remained undisposed of. So on this count, the reopening of assessment and the assessment order framed by the AO cannot be sustained. Secondly, we also note that there are several infirmities in the process of obtaining approval from the ld. Joint Commissioner 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.
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