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2023 (8) TMI 1119 - DELHI HIGH COURTValidity of Reopening of assessment - deduction claimed u/s 54 - HELD THAT:- As alongwith her reply to notice u/s148A(b) of the Act the petitioner had duly submitted a copy of the concerned sale deed as well as copies of the NHAI Bonds in support of her claim of deductions, but apparently the same were not noticed by the AO which led to passing of the impugned order u/s 148A(d) and issuance of notice u/s 148 of the Act. Not only this, it is also contrary to record to allege that the petitioner did not disclose the amount in her return of income for the Assessment year 2018-19. The copy of the said Income Tax Return for the Assessment Year 2018-19 appended to the writ petition, clearly discloses the said sale consideration coupled with the deductions claimed as described above. Apparently, prior to issuance of notice under Section 148A(b) of the Act, the Assessing Officer failed to notice the said disclosures. Thus the irresistible conclusion we reach is that it is a clear case of non-application of mind by the Assessing Officer and consequently, the notice under Section 148A(b) need to be set aside - Decided in favour of assessee.
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