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2017 (10) TMI 1273 - DELHI HIGH COURTReopening of assessment - expenses on films/Tapes of TV serials allowability - change in opinion - Held that:- As full facts relating to debited expenses on account of expenses on films/Tapes of TV serials were available before the A.O. at the time of framing the original assessment order. All other material facts were already disclosed fully and truly necessary for the said assessment were also available and considered by the A.O. originally. On the basis of the same facts and figures which were considered and one possible view has been taken the same A.O. or his successor A.O. cannot take a different view as it would amount to a change in opinion which is not permitted in law even after 1.4.1989 and even after considering the decisions of Hon’ble Apex Court in Commissioner of Income Tax, Delhi vs. Kelvinator of India Ltd. (2010 (1) TMI 11 - SUPREME COURT OF INDIA ) rendered in this regard. In our considered opinion the primary facts necessary for the assessee were fully and truly disclosed by the assessee so the A.O. is not entitled to change opinion to commence proceedings for reassessment. - Decided against revenue
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