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2022 (11) TMI 1029 - ITAT DELHIReopening of assessment u/s 147 - Necessity of independent application of mind by AO - Reasons to believe - HELD THAT:- We observe that from the reasons recorded by the AO it is amply clear that the AO noted that the assessee has not filed the return of income for AY 2011-12 whereas the copy of the return of income available clearly reveals that the assessee did file the return of income for AY 2011-12 on 31.03.2012. It is also clearly discernible that in the proforma for obtaining approval u/s 151 of the Act, in column 8(a), the AO noted that the assessee has not filed any return of income. Therefore, we safely presume that the AO has proceeded to initiate reassessment proceedings u/s 147 of the Act and issued notice u/s 148 on incorrect facts without application of mind. See AJENDRA PAL SINGH C/O. SANJEEV ANAND AND ASSOCIATES case [2022 (6) TMI 1322 - ITAT DELHI] Thus reassessment proceedings u/s 147 of the Act and notice u/s 148 of the Act has been issued without application of mind by the AO on the basis of incomplete information without any verification of the facts and without complying with the mandatory requirement of section 147 and 148 of the Act. Consequently, the impugned reassessment order passed u/s 147 r.w.s 143(3) of the Act is not sustainable being bad in law and, thus, the same is quashed - Decided in favour of assessee.
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