KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

reassessment proceeding was based on ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing officer without rejecting an objection for issuance of notice under section 148 to non- existent assessee and not following the procedure u/s 189(3) of the Act, arbitrarily completed an assessment order on 24.12.2018 without impleading the legal representatives

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

reassessment proceeding was based on ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing officer without rejecting an objection for issuance of notice under section 148 to non- existent assessee and not following the procedure u/s 189(3) of the Act, arbitrarily completed an assessment order on 24.12.2018 without impleading the legal representatives

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

reassessment proceeding was based on ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing officer without rejecting an objection for issuance of notice under section 148 to non- existent assessee and not following the procedure u/s 189(3) of the Act, arbitrarily completed an assessment order on 24.12.2018 without impleading the legal representatives

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

reassessment proceeding was based on ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing officer without rejecting an objection for issuance of notice under section 148 to non- existent assessee and not following the procedure u/s 189(3) of the Act, arbitrarily completed an assessment order on 24.12.2018 without impleading the legal representatives

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

152 TTJ 546: 82 DTR 373 (ITAT Chennai)) WHAT CAN BE CONSIDERED A VIEW/OPINION OF THE ASSESSING OFFICER WHEN IT CAN BE SAID THAT AO HAS FORMED AN OPINION/TAKEN A VIEW VIEW IS DIFFERENT THAN CHANCE RESULT 4.1. Mere taking of a view by the Assessing Officer without having subjected the claim to examination would not make it a view

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

reassessment proceedings an invalid........” iv] On the identical facts the Hon’ble ITAT Agar Bench in the case of Shri. Raj Singh Vs ITO (ITAT Agra) ITA No. 408/Agra/2018 Date of Order : 22/03/2019 "29. The text of the reasons recorded do proves that virtually there has been no application of mind by the learned Assessing officer so as to form

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

reassessment proceedings an invalid........” iv] On the identical facts the Hon’ble ITAT Agar Bench in the case of Shri. Raj Singh Vs ITO (ITAT Agra) ITA No. 408/Agra/2018 Date of Order : 22/03/2019 "29. The text of the reasons recorded do proves that virtually there has been no application of mind by the learned Assessing officer so as to form

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during search under section 132 or requisition under section 132A of the Act, 1961 in the case of the assessee. 37. The Ld. AR further