2010 (4) TMI 974 - HC - CST, VAT & Sales Tax

Whether the proceedings have been initiated on account of change of opinion?

Held that:- In none of the aforesaid cases, it has been held that the case can be reopened on account of change of opinion. The two decisions cited by the learned counsel for the Revenue, namely, Commissioner of Income-tax v. Dinesh Chandra H. Shah reported in [1971 (8) TMI 11 - SUPREME Court] and in Diamond Sugar Mills Ltd. v. Income-tax Officer reported in [1972 (7) TMI 4 - CALCUTTA High Court] wherein the view has been taken that the proceedings cannot be re-opened merely on the ground of change of opinion have been distinguished on the ground that in the said case the precise aspect of law on which the proceedings were sought to be re-opened was neither canvassed nor was any opinion held or expressed by the authority at the time of the original assessment and thus, there was no change of opinion.

The writ petition is allowed in part. The notices under section 21 of the Act for the assessment years 1997-98 and 1998-99 are hereby quashed and notices issued under section 21 of the Act for the assessment years 1999-2000 and 2000-01 are held valid.