Mere Non recording of detailed reason in Assessment Order do not justify the presumption that order been passed without application of mind

First of all, we have to examine the documents produced by the assessee during the course of original assessment framed u/s. 147 read with section 143(3) of the Act vide order dated 20.11.2009. We find from the assessment order that the assessee produced complete details of purchases i.e. purchase statement. Ld. counsel for the assessee drew our attention to pages 46 to 48 of assessee’s paper book, wherein total purchases made for an amount of Rs.14,67,200/- by way of cash memo is disclosed. Ld. counsel for the assessee stated that these were produced before t

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