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2021 (4) TMI 901 - AT - Income TaxReopening of assessment u/s 147 - AO issued notice u/s 148 for the reasons that assessee has not filed the return - HELD THAT:- As assessee is regularly filing his return with ITO, Ward-7(1), Jaipur. No efforts have been made to ascertain whether assessee has filed the return or not. Thus, the very reason for reopening the assessment that assessee has not filed the return of income is incorrect. In this regard, we draw strength from the decision of the Coordinate Bench of this Tribunal in the case of Sh. Kulwant Singh [2018 (12) TMI 1874 - ITAT JAIPUR]. Thus where the Assessing Officer has reopened the assessment mechanically without application of mind and jurisdiction, we hold that the reopening of the assessment is not valid and the same is hereby quashed. - Decided in favour of assessee.
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