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2017 (11) TMI 62 - DELHI HIGH COURTReopening of assessment - addition u/s 14A - Held that:- The chronology of events leading up to the passing of the orders under Section 143(3) of the Act, clearly shows that the AO was 'satisfied with the claim of the assessee' while passing the original orders. Rule 8D is triggered only in a case where the AO is not satisfied with the deduction made by the Assessee. The reasons to believe assume and are predicated on the belief that the AO should not have accepted the Petitioner’s deduction as explained and justified, albeit should have applied Rule 8D. Thus, the view and opinion formed by the AO, while passing the original assessment orders is doubted as erroneous. This is obviously a case of change of opinion. In view of the aforesaid position, we allow the present writ petition and quash the reassessment notices dated 30th March, 2015 in the case of the Petitioner for the AYs 2010-11 and 2011-12.
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