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2014 (10) TMI 42 - CALCUTTA HIGH COURTReopening of assessment u/s 147 and 148 – Reasons not communicated by revenue – Held that:- When a notice u/s 148 of the Act was issued, the proper course of action for the assessee was to file a return and if he so desired to seek reasons for issuing the notice - The AO was bound to furnish reasons within a reasonable time to which the assessee had the right to file objections - “escapement of income” should be given a strict construction - Not only should it not be used to justify a change of view it should not be used to reopen an assessment on facts, information, documents which were before the AO or could have been easily found by him while making the assessment - there would be no finality of assessment - It will go on and on and might become a tool in the hands of the department to cause harassment to the assessee – revenue contended that the assessee refused to accept service and the envelope was returned - according to the assessee the reasons were not received by him and that the department is wrongfully trying to assess his income u/s 147 – revenue cannot reassesses the case of the assessee as the initiation of Section 147 proceedings was without jurisdiction – Decided in favour of assessee.
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