TMI Blog2015 (10) TMI 2424X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that in the instant case, when the assessment was reopened without application of mind of the Assessing Officer and simply on the basis of information received from the ADI, the reopening is not valid. - Decided in favour of assessee. - ITA No.622/LKW/2014, C.O. No.31/LKW/2014, ITA No.623/LKW/2014, C.O. No.32/LKW/2014 - - - Dated:- 24-9-2015 - SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER For The Department : Shri. Amit Nigam, D.R. For The Assessee: Shri. Sanjay Saxena, C.A. ORDER PER SUNIL KUMAR YADAV: These appeals are preferred by the Revenue against the respective orders of the ld. CIT(A) annulling the assessment orders passed by the Assessing Officer under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the reopening of assessment. The Tribunal accordingly set aside the order of the ld. CIT(A) with a direction to re-adjudicate the issue with regard to validity of reopening of assessment. On merit also the order of the ld. CIT(A) was set aside and the ld. CIT(A) was directed to adjudicate the appeal on merit also on the point of additions. 6. Consequently, the ld. CIT(A) has decided the appeal on the point of validity of reopening of assessment and has annulled the assessment on the ground that the Assessing Officer has reopened the assessment on the basis of report of the ADI without applying his own mind. The ld. CIT(A) did not adjudicate the issues on merit i.e. additions made by the Assessing Officer. 7. Aggrieved the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter, he simply issued notice under section 148 of the Act for reopening the assessment. From the reasons recorded, nothing is borne out as to whether the Assessing Officer has applied his own mind with regard to the escapement of income chargeable to tax. We have carefully examined the orders of the ld. CIT(A) and we find that the ld. CIT(A) has adjudicated the impugned issue in the light of various judicial pronouncements in which it has been held that wherever the assessment is reopened on the sole basis of information received from the ADI or any other agency and without application of mind by the Assessing Officer, the reopening itself is invalid. We are, therefore, of the view that in the instant case, when the assessment was reopene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the case of CIT vs. Lauharmal Goel (2005) 147 Taxman 448 and CIT vs. S. Kamaljeet Singh (2005) 147 Taxman 18 (Alld). Thus the main aim for reassessment was to investigate and to make roving enquires for which notice U/s 148 of the IT Act, 1961 had been issued. It is well settled law that the reassessment proceedings cannot be initiated for reason to suspect and these are not for investigation or for roving enquires The AR also filed copy of the ITAT's order in ITA No. 310/Lkw/2013 dated 07/06/2013 in the case of Shri Hira Lal Gupta, Prop Gupta Service Station Bawan, Hardoi. AY 2005-06 on similar issues. Keeping in view the entirety of the facts and circumstances, detailed written submission of the AR for the appellant and also the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chawala reported in (2006) B SOT 252) Delhi (vii) Bawa Abhai Singh vs. DCIT (2003) 253 ITR 83 (2001) 117 Taxman 12 (viii) vs. Naveen Khanna (2008) 12 DTR222 (Del,Trib) (ix) vs. Nupam Kapoor (1995) 212 DTK 491 (P H) x) CIT vs. SMC Sharebrokers Ltd. (2007) 288 ITR 345 (Del.) xi) CIT vs. Atul Jain (2007) 164 Taxman 33 (Del.) xii) CIT vs. Pradeep Kumar Gupta (2007) 207 CTR 115 (Del.) and (xiii) CIT vs. Pradeep Kumar Gupta and others (2008) 303 ITR 95 (Del). In view of the detailed discussion made in the foregoing paras, and keeping in view the various judicial pronouncements of the higher courts, and in the facts and circumstances of the cases, the action taken by the Asstt Commissioner of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X
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