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2022 (9) TMI 295 - ITAT RAIPURReopening of assessment u/s 147 - validity of the jurisdiction that was assumed by the A.O u/s.147 - non-application of mind by AO - Reopening initiated as assessee had not filed his return of income for the year under consideration - HELD THAT:- Considering the reasons on the basis of which the case of the assessee was reopened u/s.147 we find, that as stated by the Ld. AR, and rightly so, the same are based on a fallacious and misconceived fact that the assessee had not filed his return of income for the relevant A.Y.2012-13. The very basis for reopening of the case of the assessee by the A.O u/s.147 of the Act is clearly fallacious which proves beyond doubt a non-application of mind by him to the material available on record on the basis of which the impugned belief that the income of the assessee chargeable to tax had escaped assessment had been arrived at by him. Assessee had made cash deposits and purchased immovable property as stated in the “reasons to believe”, but the very observation that the assessee had not filed his return of income for the year under consideration i.e. A.Y.2012-13 irrefutably evidences a clear non-application of mind by the A.O who had in a mechanical manner without even doing the bare minimum i.e. referring to and consulting the assessment record of the assessee which was lying available with him had taken recourse to proceedings u/147. Thus a strong conviction that as the very basis for assumption of jurisdiction by the A.O for taking recourse to proceedings u/s.147 of the Act is found to be incorrect and fallacious, therefore, the consequential assessment so framed by him u/s.143(3)/147 cannot be sustained and is liable to be quashed on the said could itself - Grounds of appeal raised by the assessee are allowed.
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