TMI Blog2023 (8) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... ved was 2012-13 instead of 2011-12. In our considered opinion the said mistakes on the part of the AO while recording reasons are fatal and cannot be allowed to be cured even by setting aside the assessment. Even the competent authority u/s. 151 of the Act which is in the present case has accorded the approval in a mechanical manner as he has failed to notice these mistakes while granting approval. In our opinion, the said casual reopening of assessment can not be allowed as by resorting to the reopening of assessment the revenue unsettles the already settled assessment. Appeal of the assessee is allowed. - I.T.A. No. 166/Kol/2023 - - - Dated:- 31-7-2023 - Shri Rajesh Kumar, Accountant Member And Shri Sonjoy Sarma, Judicial Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and improper and as such, the reassessment framed vide order dated 27.12.2016 is bad in the eyes of law. (iii) For that the entire reopening assessment proceeding is vitiated in law due to non issue of notice u/s 143(2). (iv) For that the reassessment proceedings is vitiated in law due to non approval/ improper approval by the specified authority as regards the issue of notice u/s. 148. 3. The assessee has challenged the appellate order passed by the Ld. CIT(A) on merit as stated in the grounds of appeal. Besides, the assessee has challenged the order appellate order by raising additional ground before us challenging the reassessment framed vide order dated 27.12.2016 passed u/s. 144 read with 147 of the Act as being void ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein it has been held that the assessee can raise any issue which has not been raised before the lower authorities provided the same does not warrant further verification of facts. Therefore, considering the facts of the case and the ratios laid down in National Thermal Power Corporation Ltd. (supra), we are inclined to admit the additional ground nos. 1 and 2 for adjudication. 6. The Ld. AR, at the outset, submitted that the reasons recorded by the AO u/s. 148(2) of the Act, a copy of which is placed at page 7 of the paper book filed, state that the same has been framed in a very casual manner. The Ld. AR pointed out that in para (a) of the reason recorded it has been stated that the assessee has deposited huge cash in his bank account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nate Bench has decided the issue in favour of the assessee. The Ld. AR, therefore, prayed that the appeal of the assessee may be allowed by quashing the reopening of reassessment on the ground of recording of reasons u/s. 148(2) without application of mind and according of approval in a mechanical manner by the competent authority as envisaged u/s. 151 of the Act. 7. After hearing the rival contentions and perusing the material available on record, we find from the reasons recorded u/s. 148(2) of the Act by the AO has wrongly mentioned the Financial Year and Assessment Year at two places. The reasons are extracted below for the sake of ready reference: 8. It is quite apparent from the perusal of reasons recorded that there has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act is without application of mind by the additional commissioner of income tax . Similarly in the case of Commissioner of Income Tax Jabalpur Vs S Goyanka Lime Chemical Ltd (2015) 56 taxmann.com 390(M.P.) , the Hon ble Apex court has dismissed the SLP of the revenue on the same reason because the Joint Commissioner of Income Tax recorded satisfaction in mechanical manner and without application of mind. In view of the facts and circumstances as stated above and the ratio laid down in the various decision as discussed above, we are inclined to quash the reassessment proceedings. Accordingly, ground nos. 1 and 2 of the additional grounds raised by the assessee are allowed. 9. Since, we have allowed the additional grounds of appeal w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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