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2022 (11) TMI 767 - AT - Income TaxReopening of assessment u/s 147 - non-application of mind by the AO - in the column No. 7, the AO mentioned that the provision of section 147(b) of the Act is applicable - glaring mistake in the Performa for approval as the valid ground for quashing reassessment on the foundation of non-application of mind by all the authorities involved in the process of recording reasons and providing approval u/s. 151 - HELD THAT:- AO, in the first page of reasons mentioned in column 7 that provisions of section 147(b) is applicable which is non-existent in the statute book for AY 2010-11. This apparently shows non-application of mind by the AO while filling proforma in a mechanical manner and the ACIT and PCIT also approved the same in a mechanical manner. So far as the contention of the Ld. Sr. DR that this defect is curable u/s. 292B of the Act is concerned, the same contention has been decided by the ITAT Delhi Bench in the case of Madhu Apartments India Pvt. Ltd. [2021 (2) TMI 709 - ITAT DELHI] the relevant part of which has already been reproduced in the earlier part of this order since the same was referred to and included in the relevant part para 10.2 of the order of the ITAT in the case of Omkam Developers Ltd. [2021 (5) TMI 414 - ITAT DELHI]. It was held that this kind of defect and non-application of mind by the AO is not curable u/s. 292B of the Act. Therefore, respectfully following the judgment of Yum! Restaurants [2017 (9) TMI 121 - DELHI HIGH COURT] and Smt. Kalpana Shantilal Haria [2018 (1) TMI 195 - BOMBAY HIGH COURT] and orders of ITAT Delhi Bench in the cases of Omkam Developers Ltd. vs. ITO (supra) and Madhu Apartments P. Ltd. vs. ITO (supra), we hold that the impugned reassessment proceedings and the impugned reassessment u/s. 147/144 of the Act deserve to be quashed only on this ground.- Assessee appeal allowed.
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