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2011 (7) TMI 511 - HC - Income TaxReopening of assessment - municipal tax was paid by the assessee for change of use of the property and the assessee's property was converted into shops and marriage halls consisting of 110 units and in this regard he used the expression "it is understood", without mentioning as to what was the basis for his understanding - Held that:- The expression used by the AO clearly postulates the height of arbitrariness in the process of reopening the assessment and the fact that the assessment was not made on the strength of the reasons mentioned in the note clearly supports the stand of the assessee that the assessment was sought to reopened merely to harass the assessee - Thus, held that the Assessing Officer had reopened the assessment on arbitrary and flimsy grounds and since no addition was made on the strength of such reasons, the CIT(A) was justified in quashing the re-assessment proceedings - Decided in favour of assessee.
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