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2022 (2) TMI 817 - AT - Income TaxReopening of assessment u/s 147 - return was not filed as per the database of the Department - Assessee has purchased residential property and the same is not verifiable from the return of income filed for the AY 2006-07 and the assessee has not furnished the return of income - HELD THAT:- From the above, it is clear that the reopening was made on the ground that the assessee has not filed the return of income and, therefore, the income to the extent has escaped assessment. Since the assessee has already filed the return of income, a fact brought on record by the AO himself in the body of the assessment order itself, therefore, the very reason for which the case of the assessee was reopened is factually incorrect. As held in various decisions that when the AO reopened the case of the assessee on the premise that the return was not filed as per the database of the Department although it was already filed, then, such reassessment proceedings are not in accordance with the law and has to be quashed. We rely on the decision in the case of PCIT vs. RMG Polyvinyal (I) Ltd. [2017 (7) TMI 371 - DELHI HIGH COURT] and the Vijay Haishchandra Patel [2017 (12) TMI 865 - GUJARAT HIGH COURT] relied on the assessee. The various other decisions relied on by the ld. Counsel on this issue also support his case to the proposition that when reopening was based on the premise that the assessee has not filed his return of income as per database of the Department, but, the assessee has actually filed the return of income, then, such reopening is not in accordance with the law and has to be quashed since such reopening was based on wrong facts. We, therefore, quash the reassessment proceedings initiated by the AO and subsequent proceedings are accordingly quashed. Appeal of assessee allowed.
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