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2023 (10) TMI 781 - DELHI HIGH COURTValidity of reopening of assessment as per new regime introduced u/s 148A - Authority to AO enquire into the same issues which were subject matter of the earlier assessment proceeding under New regime - HELD THAT:- As notice issued u/s142(1) of the Act would show that the same set of allegations were made against the petitioner/assessee, which were the subject matters of the assessment order dated 31.03.2022. Therefore, in our view, as submitted by petitioner/assessee, there has been a change of opinion. The stand taken by respondents/revenue, that under the new regime the AO could in effect reopen the assessment proceedings by traversing the same path and enquire into the same issues which were subject matter of the earlier assessment proceeding, is not tenable in law. New regime has not veered away from the well-established principle that the re-assessment proceedings cannot be triggered qua aspects vis-a-vis which the AO has already formed an opinion. Thus, for the foregoing reasons, we are inclined to allow the writ petition. Accordingly, the notice issued u/s 148A(b), the impugned order passed under Section 148A(d) and the consequent notice of even date issued under Section 148 of the Act are set aside. Decided in favour of assessee.
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