such formulations. Similar is the
case with your Sikkim unit. Non application of mind in this matter by
the A.O. has rendered the impugned ... whether they have been grouped Into R & D expenses. Non
application of mind in this matter by the A.O. has rendered the
impugned
Paper Book. It
is canvassed that the same reflects complete non-application of mind by the
Assessing Officer inasmuch as the irrelevant portion ... approved the
factum of non-striking off of the irrelevant clause in the notice as reflective
of non-application of mind by the Assessing Officer
background, it could not be said that
either there was non-application of mind by the
Income-tax Officer or the so-called ambiguous wording ... approved the
factum of non-striking off of the irrelevant clause in the notice as reflective of non-
application of mind by the Assessing Officer
proforma, without
having striked out irrelevant clauses therein. This indicates non-
application of mind on the part of the Assessing Officer while
issuing the penalty ... approved the factum of non-striking off of the irrelevant clause
in the notice as reflective of non- application of mind by the
Assessing Officer
approved the
factum of non-striking off of the irrelevant clause in the notice as
reflective of non-application of mind by the Assessing Officer ... approved the
factum of non-striking off of the irrelevant clause in the notice as
reflective of non-application of mind by the Assessing Officer
same is not considered by the A.O, it is non-application of
mind by the A.O. to initiate re-assessment proceedings under
section ... lakhs.
Therefore, entire proceedings are based on non-application of
mind by the A.O. The assessee requested for cross-
examination to the statement
been sought to be
demonstrated as a reflection of non-application of mind by the Assessing Officer,
and in support, reference has been made ... approved the
factum of non-striking off of the irrelevant clause in the notice as reflective of non-
application of mind by the Assessing Officer
grounds urged in this Writ Petition. There is
total non-application of mind of the detaining
authority. The order of detention is illegal ... cannot be held as a dangerous person.
This shows total non-application of mind of the
Detaining Authority. The order of detention is
illegal
submission of the assessee that the Notice suffers from non-
application of mind in as much the AO, while passing assessment
order was alive that ... approving that factum of non striking off of the
irrelevant clause in the notice as reflective of non-application of mind
by the Assessing Officer
view that the non-striking off the irrelevant limb in the notice
clearly reveals a non-application of mind by the A.O, had held ... concluded
that the non striking off the irrelevant charge in the notice clearly
reflects the non application of mind by the A.O and would
