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2021 (7) TMI 959 - MADRAS HIGH COURTReopening of assessment u/s 147 - Reopening beyond period of four year - HELD THAT:- Scope of Section 147 under the Act is wider enough to cover various circumstances under which reopening of assessment shall be done by the authority competent. As rightly pointed out by the petitioner, within four years and beyond four years, there is a distinction. Within four years, the Assessing Officer, if has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, can reopen the assessment. Beyond the period of four years, certain conditions are to be fulfilled In the present case, the learned Senior Standing Counsel relied on the fact that new informations were gathered and the genuinity of business transactions are also questioned by the AO. AO has reason to believe that the assessee failed to disclose fully and truly all material facts necessary for his assessment. The very intention of the provision is to ensure that even in cases where there was an omission or commission or by mistake certain particulars or details were not given by the assessee at the time of original assessment, after reopening of the assessment, the assessee shall produce all those documents, which were omitted, left out as well as the informations. Thus, the provision do not doubt about the integrity of an assessee u/s147 unless a contrary is established by the AO. This Court is of the opinion that assessment/re-assessment is to be completed by following the procedures contemplated. The scope of judicial review under Article 226 of the Constitute of India is to scrutinise the processes through which the decision is taken by the competent authority by following the procedures as contemplated under law, but not the decision itself. In the present case, the directives issued in the case of GKN Driveshafts (India) Ltd. [2002 (11) TMI 7 - SUPREME COURT] have been followed and the assessee was given opportunity to submit their objections and the petitioner had rightly availed the opportunity and the said objections were also considered and disposed of by the authorities. The reasons furnished for reopening of assessment as well as the findings made in the order disposing of the objections are in the opinion of this Court is candid and convincing and therefore, there is no other reason to interfere with the order impugned in this writ petition and consequently, the writ petition fails and stands dismissed.
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