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2022 (6) TMI 1322 - ITAT DELHIReopening of assessment u/s 147 - reassessment proceedings on the basis of PAN/AIR information that the assessee has sold immovable property during F.Y. 2008- 09 - HELD THAT:- Assessee has successfully demonstrate that PAN No. BAHPS3364R and filed return of income for A.Y. 2009-10 on 18.02.2010 whereas the Assessing Officer in the reasons recorded for reopening the assessment stated that no return has been filed by assessee. This shows casual approach of Assessing Officer in initiating reassessment proceedings on the basis of incomplete details regarding filing of ITR by assessee for A.Y. 2009-10. In this situation and in view of proposition rendered by ITAT, Delhi in the case of Shri Jagat Singh [2018 (9) TMI 1776 - ITAT DELHI] we are compelled to hold that reassessment proceedings u/s 147 of the Act and notice u/s 148 of the Act is issued without application of mind by AO on the basis of incomplete information without any verification of the facts then it amounts to omission on the part of AO in complying with the mandatory requirement of Section 147 & 148 - Consequently, reassessment order and of consequent proceedings and orders become bad in law. Assessment order passed u/s 147/144 of the Act is not sustainable being bad in law thus the same is quashed. Accordingly, the legal ground No.1 and 2 of assessee are allowed.
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