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TMI Blog2020 (9) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... Act dated 12-06-2009, (Annexure 6) (b) for quashing the assessment order passed by respondent no.2 u/s 143(3) 147 dt. 8-12-2008 (Annexure 4) as without jurisdiction, void and double assessment and (c) for quashing the valuation report prepared by respondent no.3 as being without any basis and arbitrary and violative of natural justice. (Annexure 2) (ii) To declare the assessment order made under section 143 on 20-12-2006 to be effective and valid operative assessment order in case of the petitioner (Annexure 3) (iii) To grant any other relief for which this Court deem fit and proper under the facts of the case." The trust deficit between the Department and the Assessee, perhaps has led to the litigation being prolonged for more than a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er under Section 142 (A) of the Income Tax Act called for the report of the Valuation Officer (Valuation Unit), Department of Income Tax. The said report though dated 19th of October, 2006, reached the officer dealing with the file only on 5th of November, 2007. As per this report, the valuation of the built up structure is Rs. 30,31,549/-. Hence, prior thereto, the income assessed by the Assessee, on the subject matter, was accepted to be true and correct for when the petitioner's case was selected for scrutiny on the basis of CASS (Computer Assisted Scrutiny), the Assessing Officer never raised any objection to the Valuation Report submitted by the Assessee, as is evident from order dated 20th of December, 2006 passed under Section 143(3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is as to whether (a) the Assessee was truthful in disclosing the particulars of income to be assessed; (b) There was material before the Assessing Officer to reopen the proceedings, on which, there is application of mind or not. The order passed in Dhariya Construction Co. (supra), in toto, is reproduced as under: "Having examined the record, we find that in this case, the Department sought reopening of the assessment based on the opinion given by the District Valuation Officer (DVO). The opinion of the DVO per se is not an information for the purposes of reopening assessment under section 147 of the Income-tax Act, 1961. The Assessing Officer has to apply his mind to the information, if any, collected and must form a belief thereon. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... why the report reached the officer on 5th of November, 2007 are all questions which are not answerable from the record. As such, to our mind, without meeting the essential ingredient of the officer having applied his mind to the various material, necessitating reopening of assessment, is missing in the instant case. Hence, in the given facts and circumstances, we quash and set aside the impugned order dated 8th of December, 2008 passed by the DCIT, Circle-2, Muzaffarpur in the proceedings initiated under Section 143(3)/147 of the Income Tax Act, 1961 (Annexure-4), as affirmed in an appeal by the Commissioner of Income Tax vide its order dated 12th of June, 2009 (Annexure- 6). The writ petition stands disposed of in the aforesaid terms. X X X X Extracts X X X X X X X X Extracts X X X X
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