TaxTMI 
TaxTMI 
2022 (3) TMI 789
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....ections dated 3rd October 2019 filed by petitioner for reopening the assessment. 2. On 27th January 2022 the following order came to be passed : 1. Mr. Suresh Kumar filed an affidavit of one Mr. Saurabh Yadav, Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai affirmed on 24th January, 2022. Mr. Saurabh Yadav admits in his affidavit that there are errors in Column No.8 and 9 of the Form for re-opening but according to him these are bonafide mistakes. Mr. Yadav has no personal knowledge. Mr. Yadav is not the person who either filled up the Form for re-opening or the Additional CIT who recommended or the Principal CIT who granted the approval. Hence, we are not inclined to and do not accept the explanation of Mr. Yadav. The t....
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....Singh Khalsa, Mr. Ashish V. Pophare and Ms. Irina Garg have also filed affidavits. In all the affidavits, they admit that form for approval under Section 151 of the Act submitted by the Assessing Officer Mr. Trilochan Singh Khalsa had mistakes. In the affidavit filed by Mr. Trilochan Singh Khalsa, paragraphs 5 and 6 read as under : 5. Notwithstanding the above, it is submitted that the replies to queries in Cols.8 and 9 are inadvertent and bonafide mistakes. The bonafide nature of the mistake is apparent from the fact that the query in Col.7 "Whether the assessment is proposed to be made for the first time" has been answered as "No" and in the first paragraph itself of the reasons recorded details of return filed have been correctly menti....
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....ons recorded alone wherein the facts are correctly mentioned. In the affidavit filed by Ms. Irina Garg, paragraphs 5 and 6 read as under : 5. Notwithstanding the above, it is submitted that as mentioned by the undersigned, approval was granted on the basis of reasons recorded. As per section 151(1), the approval for reopening was given on the basis of reasons recorded by the AO, wherein there was application of mind. However, if there is any procedural error/mistake in filling of the Form by the AO, the same may kindly be treated as inadvertent because no such lapse occurred on the electronic filing of the proposal. 6. I tender unconditional apology to this Hon'ble High Court for inadvertent bonafide mistake." 4. Therefore, respond....