S. 147: If AO contests the audit objection but still reopens to = comply with the audit objection, it means he has not applied his mind ind= ependently and the reopening is void

Raaj= ratna Metal Industries Ltd vs. ACIT (Gujarat High Court)

To satisfy ourselves, whether the reassessment proceedings have been initi= ated at the instance of the audit party and solely on the ground of audit = objections ….. On a perusal of the files, the noting made therein = and the relevant documents, it appears that the assessment is sought to be= reopened at the instance of the audit party, solely on the ground of audi= t objections. It is also found that, as such, the AO tried to sustain his = original assessment order and submitted to the audit party to drop the aud= it objections …. … if the reassessment proceedings are initi= ated merely and solely at the instance of the audit party and when the Ass= essing Officer tried to justify the Assessment Orders and requested the au= dit party to drop the objections and there was no independent application = of mind by the Assessing Officer with respect to subjective satisfaction f= or initiation of the reassessment proceedings, the impugned reassessment p= roceedings cannot be sustained and the same deserves to be quashed and set= aside