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2017 (10) TMI 416 - AT - Income TaxRevision u/s 263 - non speaking order of AO - Held that:- Simply because the order is not a speaking order does not mean that the AO has not applied his mind. Every kind of detail and documents were submitted by the assessee, during the assessment proceedings, before the AO, therefore, it can be safely assumed that the AO has accepted the claim made by the assessee after going through the explanation and materials submitted by the assessee, pursuant to the statutory notices issued by him. So, the AO has discharged the role of investigator by seeking details and queries in respect to the issues raised by the ld. CIT and after going through the replies and documents submitted to substantiate the claim by the assessee, the AO has consciously after applying his mind as an adjudicator has taken a plausible view on the issues which cannot be termed as unsustainable in law. Moreover, the assessee cannot dictate to the AO how to write the assessment order, therefore, it is not a mistake on the part of the assessee, therefore, the assessee should not be harassed. Merely because that the AO did not discuss these details in the assessment order does not mean that he has not applied his mind. Therefore, considering the factual position, we are of the view that the order passed by the AO u/s.143(3) is neither erroneous nor prejudicial to the interest of revenue. Therefore, we quash the order passed by the CIT u/s.263 of the Act. - Decided in favour of assessee.
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