TMI Blog2017 (5) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... elied upon by Ld. Counsel for assessee that the AdCIT has accorded his satisfaction in a mechanical way and as such the reopening of the assessment is wholly unjustified. In view of the above discussion it is clear that reopening of the assessment in the matter is wholly unjustified. - Decided in favour of assessee. 11. In view of the above discussions I set aside the orders of authorities below and quash the reopening of assessment in the matter. Resultantly additions made in the reassessment order stand deleted. There is no need to decide the other contentions raised by Ld. Counsel for assessee on merits. - ITA No. 3249/Del/2015 - - - Dated:- 16-5-2017 - SHRI BHAVNESH SAINI, JUDICIAL MEMBER For The Assessee : Dr. Rakesh Gupta S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayana receipt and sale deed. The transaction is of the same date and signature of one of the witness is same on the bayana receipt and the sale deed. The local inquiries made by the inspector also revealed that the consideration in the transaction is around ₹ 40 lacs. The AO therefore taken the sale consideration of the property on ₹ 40 lacs for the purpose of capital gain and accordingly made the addition of ₹ 35,44,121/-. 3. The assessee challenged the reopening of the assessment before Ld. CIT(A) as well as addition on merit. The assessee contended that AO has not provided photo copy document of bayana receipt at the assessment stage. Same was also not confronted to the assessee. The local inquiry by the inspector wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been disclosed in the turn of income and the provisions of section 147 of the Act are attracted in this case. In the light of the above facts, proposal is sent to the JCIT, Range 39, New Delhi for according approval for issue of notice under section 148 of the I.T. Act, 1961 in this case. Sd/- (Sobhana Rajan) Income-tax Officer, Ward 39 (1), New Delhi. 5. The AO in the reasons merely mentioned that information has been received that assessee entered into an agreement to sale of property in question for a consideration of ₹ 40 lacs whereas in the sale deed ₹ 6 lacs have been mentioned . The approval of the AdCIT is obtained which is in proforma in which column No. 12, it is mentioned I a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt, prima facie case was made out for reopening of the assessment. Assessee did not raise objection to reassessment proceedings and that the photocopy of documents which is admissible as secondary evidence. 6. After considering rival submissions, it is clear that the revenue department was having only one photo copy of the bayana receipt and on that basis the reassessment of the assessee have been made. However in the reasons recorded, the AO has not explained the source of the information received for entering into an agreement to sell for a sum of ₹ 40 lacs and the AO has not verified the photo copy of the receipt before recording reasons and it is not clarified as to where is the original receipt and no persons mentioned in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to justify reopening of the assessment. He has relied upon judgment of MP High Court in the case of CIT vs. S. Goyanka Lime and Chemicals Ltd. 231 taxman 73 in which it was held as under : while according sanction, the Joint Commissioner, Income Tax has only recorded so Yes, I am satisfied if the case in hand is analysed on the basis of the aforesaid principle, the mechanical way of recording satisfaction by the Joint Commissioner, which accords sanction for issuing notice under section 147, is clearly unsustainable and we find that on such consideration both the appellate authorities have interfered into the matter. In doing so, no error has been committed warranting reconsideration. 8. The aforesaid judgment is confirmed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d applied his mind before granting approval to the reopening of the assessment. He has merely quoted in Column 12 I am satisfied . It would be therefore clear from the fact of the case and on the basis of the aforesaid decisions relied upon by Ld. Counsel for assessee that the AdCIT has accorded his satisfaction in a mechanical way and as such the reopening of the assessment is wholly unjustified. In view of the above discussion it is clear that reopening of the assessment in the matter is wholly unjustified. 11. In view of the above discussions I set aside the orders of authorities below and quash the reopening of assessment in the matter. Resultantly additions made in the reassessment order stand deleted. There is no need to decide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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