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2011 (12) TMI 135 - DELHI HIGH COURTValidity of re-opening of assessment u/s 147/148 of the Act – assessee had not questioned the re-opening before the A.O. and the CIT – change in opinion of A.O. - Held that:- The relevant facts/materials were available before the tribunal, when the assessee raised the additional plea challenging the very initiation of re-assessment proceedings on the ground that the jurisdictional pre-conditions were not satisfied. No new or fresh evidence was adduced before the tribunal. If the jurisdictional pre-conditions are missing and are absent, the assessee can object and question the reopening in the appellate proceedings. Further, the tribunal has observed that no fresh material had come to the knowledge or information of the Assessing Officer after passing of the first assessment order. Therefore, this is a case of change of opinion as this issue in question was examined in the original assessment proceedings.- Decided against the Revenue
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