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2013 (7) TMI 452 - GUJARAT HIGH COURTDediction u/s 80IB(8A) - Notice of re-assessment - Petitioner's objection to re-assessment was dismissed - Held that:- When a claim was processed at length and after calling for detailed explanation from the assessee, the same was accepted, merely because a certain element or angle was not in the mind of the Assessing Officer while accepting such a claim, cannot be a ground for issuing notice for reassessment. - If the Assessing Officer, therefore, after scrutinizing the claim minutely during the assessment proceedings, does not reject such a claim, but chooses not to give any reasons for such a course of action that he adopts, it can hardly be stated that he did not form an opinion on such a claim. If the Assessing Officer on his own for reasons best known to him, chooses not to assign reasons for not rejecting the claim of an assessee after thorough scrutiny, it can hardly be stated by the revenue that the Assessing Officer can not be seen to have formed any opinion on such a claim - If a claim is scrutinized by the Assessing Officer during assessment, it means he was convinced about the validity of the claim. His formation of opinion is thus complete. In a situation where the Assessing Officer during scrutiny assessment, notices a claim of exemption, deduction or such like made by the assessee, having some prima facie doubt raises queries, asking the assessee to satisfy him with respect to such a claim and thereafter, does not make any addition in the final order of assessment, he can be stated to have formed an opinion whether or not in the final order he gives his reasons for not making the addition - Following decisions of Gujarat Tea Processors & Packers Ltd. v. Deputy Commissioner of Income-Tax [2012 (12) TMI 899 - GUJARAT HIGH COURT] and CIT v. Usha International Ltd. [2012 (9) TMI 767 - DELHI HIGH COURT] - Decided in favour of assessee.
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