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Gujarat Fluorochemicals Ltd. Versus Assistant Commissioner of Income-tax - 2013 (8) TMI 287 - GUJARAT HIGH COURT - Income Tax

......... ves such authority. It was in this context extremely important for us to know whether recording of the reasons and consequent issuance of notice (even if it was in that sequence in the present case) was on the basis of an independent opinion of the Assessing Officer on the question of law and facts which may have been brought to her notice by the audit party or whether she eventually held a belief that such grounds were not valid and that she was under compulsion to reopen the assessment solely under insistence of the audit party. The Revenue not having either denied such clear averments of the petitioner made in the petition on oath nor having produced the original files to demonstrate the independent formation of opinion by the Assessing Officer, though sufficient time was made available, issue stands firmly concluded. Under the circumstances notice for reopening cannot be sustained. The same is quashed. The petition is disposed of. Rule made absolute. No order as to costs.



 

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