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TMI Blog2018 (11) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the CIT(A), Noida dated 31.10.2016 pertaining to A.Y 2010-11. 2. The grievances of the assessee read as under: "1. The CIT (A) has grossly erred in law in not adjudicating all the grounds of appeal taken before him and passing a non-speaking order Which is against the law, so the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bad in law and on facts, in as much as, the initiation of proceedings under section 147 of the Act and, further completion of assessment under section 143(3)/ 147 of the Act was without satisfying the statutory pre-conditions (with non application of mind and without any tangible material) as envisaged in aforesaid section and was without jurisdiction and was liable to be quashed, as such." 4. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... da" 6. All that we find to consider is whether the Assessing Officer has applied his mind before issuing notice u/s 148 of the Act or not? 7. From the above, it is clear that the Assessing Officer has mentioned that the assessee is not assessed to tax. This is factually incorrect as Exhibit 1 shows that the assessee has filed return of income on 29.09.2010 electronically. 8. Exhibit 12 is a le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons. Exhibit 19 is the reply filed by the assessee. 11. All these facts when considered with reasons recorded for reopening of the assessment would lead to only one conclusion that the reasons recorded for reopening the assessment are devoid of any application of mind. In our considered opinion, such reopening cannot be upheld. We, accordingly, quash the notice u/s 148 of the Act thereby quashing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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