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2018 (10) TMI 143 - AT - Income TaxReopening of assessment - non independent application of mind - borrowed information - non filing of ROI - Held that:- In the penultimate para, the Assessing Officer has emphasised that the assessee did not file any return of income for the year under consideration whereas, as mentioned elsewhere, on page 2 of the assessment order, the Assessing Officer himself has admitted that return of income for the year under consideration was filed on 18.10.2007. Considering the reasons recorded by the Assessing Officer, which are undisputedly borrowed from somewhere else and considering the fact that he Assessing Officer has emphasised that the assessee did not file any return of income by contradicting himself in the body of the assessment order by admitting that return was filed on 18.10.2007 establishes only and only one thing, that notice u/s 148 vis a vis reasons are devoid of any application of mind. Reopening of the assessment is without any application of mind and examination of the facts. According, reopening is held to be invalid and the same is quashed. - Decided in favour of assessee
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