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2019 (2) TMI 726 - BOMBAY HIGH COURTReopening of assessment - validity of notice - Held that:- After scrutiny that the AO passed the order of assessment in which he made no additions on this ground. In absence of any new or additional material available with him, any attempt on the part of the AO to disturb such assessment would be based on mere change of opinion and clearly impermissible in law. The second ground sought to be raised by the AO in the reasons is possible of summary disposal. The record would show that out of expenditure in question, the assessee had disallowed 50% voluntarily. The remaining 50% was disallowed by the AO. This was subject matter of the appeal before the Commissioner. On the ground of merger, this issue could not have been raised by the Assessing Officer for reopening the assessment. Even otherwise, where the Assessing Officer himself had disallowed the expenditure in its entirety, we do not understand how he can seek to reassess the expenditure which in the original assessment he disallowed in its entirety. The impugned notice is quashed.
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