TMI Blog1996 (1) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to state the case and refer the following question of law for the opinion of the High Court : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally right in upholding the order of the learned Commissioner of Income-tax (Appeals) and thereby holding that the reopening of assessment was bad in law ?" The Tribunal refused to refer the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d which is contrary to the opinion of the predecessor-Assessing Officer. It has been held by the Supreme Court in A. L. A. Firm v. CIT [1991] 189 ITR 285, that the view taken by the predecessor was not correct, cannot be a ground for reopening the assessment. Since it is a change of opinion by the successor-Assessing Officer, the Tribunal was, therefore, right in dismissing the appeal filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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