Allowing the petition the Court held that the Assessee raised various objections both on ground of jurisdiction as well as on merits and requested to drop reassessment proceedings but same was rejected by Assessing Officer holding that assessment was valid and within jurisdiction . However the Assessing Officer had passed order mechanically and without application of his mind and matter was remitted to Assessing Officer . (AY. 2012-13)
Ashish Bohra v. ITO (2021) 439 ITR 465 / 281 Taxman 383 (Guj.)(HC)
S. 147 : Reassessment – Cash credits – Objections not properly dealt with by Assessing Officer – Order passed without application of mind – Matter remanded to the Assessing Officer [ S.168, 148 , Art , 226 ]