2018 (11) TMI 325

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....ER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the CIT(A), Noida dated 31.10.2016 pertaining to A.Y 2010-11. 2. The grievances of the assessee read as under: "1. The CIT (A) has grossly erred in law in not adjudicating all the grounds of appeal taken before him and passing a non-speaking order Which is against the law, so the order passed r....

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....ad in law and on facts, in as much as, the initiation of proceedings under section 147 of the Act and, further completion of assessment under section 143(3)/ 147 of the Act was without satisfying the statutory pre-conditions (with non application of mind and without any tangible material) as envisaged in aforesaid section and was without jurisdiction and was liable to be quashed, as such." 4. Th....

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....a" 6. All that we find to consider is whether the Assessing Officer has applied his mind before issuing notice u/s 148 of the Act or not? 7. From the above, it is clear that the Assessing Officer has mentioned that the assessee is not assessed to tax. This is factually incorrect as Exhibit 1 shows that the assessee has filed return of income on 29.09.2010 electronically. 8. Exhibit 12 is a let....