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2023 (6) TMI 286 - HC - Income TaxReopening of assessment u/s 147 - non-independent application of mind by AO - information which has been provided to the petitioner under the Right to Information Act relied upon - claim of CSR expenses made by the petitioner - HELD THAT: Information which has been provided to the petitioner under the Right to Information Act and from the details which are provided it has been emerged that the AO (ACIT) circle 1(1) (1) has objected to the audit objections raised by the JCIT (Audit) on the issue of claim of CSR expenses for AY 2017-18 recording of reasons for Assessment Year 2016-17 for the same issue does not amount to application of an independent mind and therefore, also it cannot be said that any independent application of mind reflects in recording of reasons for Assessment Year 2016-17 when reasons for AY 2017-18 are held to be invalid by order of this Court in [2015 (5) TMI 216 - GUJARAT HIGH COURT] as indicated above and the said reasons were recorded on the very same day and this itself is a circumstance which indicates that in a routine manner re-opening is sought by the authority which is impermissible. Thus action of issuance of notice under Section 148 of the Act in the background of present facts as erroneous, reflects no subjective satisfaction nor any application of mind. Hence, this would be one of the relevant circumstance to arrive at a conclusion that a case is made out by the petitioner to call for interference. As per Adani Power Rajasthan Limited [1998 (12) TMI 51 - GUJARAT HIGH COURT] and in view of the conclusion which is arrived at in Special Civil Application[supra] we hold that very exercise of jurisdiction by the authority gets vitiated. Decided in favour of assessee.
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