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2020 (12) TMI 1071 - AT - Income TaxReopening of assessment u/s 147 - non independent application of mind by AO - Borrowed satisfaction - information received from ADIT(Inv.), Mehsana - HELD THAT:- Only document relevant to the issue of recording reason is the information received from ADIT(Inv.), Mehsana - There is no other document filed by the revenue that any information on the basis of which the case of the assessee was reopened was received on or before date of recording reason i.e. 30/03/2015. As per the evidences provided by the revenue, the information pertaining to the assesse wherein reference to the documents was made was the letter of the ADIT(Inv.), Mehsana dated 31/03/2015 as cited above in this order and the revenue has not placed any evidence or material to substantiate that the information/document was provided to the assesse by any other authority on or before 30/03/2015 on the basis of which was case was reopened. There is no other document produced before us by the Revenue to controvert for any information and material has been provided to the Assessing Officer on 19/03/2015 by the ADIT(Inv.). Revenue has failed to demonstrate with relevant material or evidences that copies of document/information provided by the ADIT(Inv.) was available with the AO on or before recording reason for reopening of the assessment i.e. 30/03/2015 and further in our considered opinion, A.O. has reopened the assessment solely on the basis of information received of the ADIT (Investigation) and without forming an independent opinion and there cannot be any reassessment for verification and without satisfying the requisite condition under the law. A.O. issued notice to the assessee without any application of mind and satisfaction and same is not sustainable in the eyes of law - Decided in favour of assessee.
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