TMI Blog2013 (2) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... contents of paragraph 2 so as to put it into second person or third person in the grammatic sense. Thus such an order cannot be permitted to stand as it smacks of non-application of mind. The assessing officer has to apply his mind to the objections raised and has to deal with the objections in the order. The matter is remitted to the respondent to pass a fresh order after taking into account the objections filed by the petitioner as also after giving the petitioner an opportunity of hearing - in favour of assessee by way of remand. - W.P.(C) 711/2013 - - - Dated:- 8-2-2013 - MR. BADAR DURREZ AHMED AND MR R.V.EASWAR, JJ. For the Appellant : Mr R. Santhanam with Mr A.P. Sinha, Advocates. For the Respondent : Ms Anshul Sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of issue of notice and the reasons are genuine. They were in fact communicated to the assessee also. The reasons recorded are quite detailed. As is evident from the perusal of the reasons recorded, they in fact record the satisfaction of the AO that the income has escaped assessment on the basis of the reasons elucidated and the material on record as relied upon by the AO at the time while recording his satisfaction that the income had in fact escaped assessment. 3. Apart from the aforesaid paragraph there is no discussion of the points raised by the petitioner in its objections. In fact, portions of the objections furnished by the petitioner have been copied verbatim as would be apparent from paragraph 2 of the order which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the petitioner had used in its objections/ reply. This shows that the respondent had not even applied his mind and not even bothered to correct the contents of paragraph 2 so as to put it into second person or third person in the grammatic sense. 4. For the aforesaid reasons, after hearing the counsel for the parties at the stage of admission itself we feel that such an order cannot be permitted to stand as it smacks of non-application of mind. The passing of an order dealing with the objections filed by the assessee is not an empty formality. The assessing officer has to apply his mind to the objections raised and has to deal with the objections in the order. This has not been done in the present case. Consequently, order dated 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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