Delhi ITAT Quashes Reassessment Over AO’s Non-Application of Mind

Kuljeet Singh Vs ITO (ITAT Delhi) Delhi ITAT Quashes Reassessment for ‘Non-Application of Mind’ – AO Incorrectly Claimed Original Return Was Never Scrutinized Delhi ITAT quashed the entire reassessment proceedings against the assessee after finding glaring non-application of mind in the very reasons recorded for reopening under section 147. The Tribunal noted that while recording reasons, the AO wrongly stated that the assessee’s return was only processed u/s 143(1) and had never been scrutinized, whereas in reality a regular assessment u/s 143(3) had already been completed on 11.0...