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2013 (7) TMI 1034 - HC - Income TaxReopening of assessment - allocation of R&D expenses - Held that:- We are of the opinion that the ground on which reopening is sought, is essentially in respect of allocation of R&D expenses and the details furnished in the reasons recorded essentially are concerning allocating between SPI and SPS [Sikkim] and it is apparent from the record that SPS was not even in existence during the year under question. When on R&D expenses of the Company issue has been scrutinized extensively during the year under question, we are unhesitatingly of the opinion that this ground is nothing but an attempt to review its own decision and therefore, the same must fail on the jurisdictional ground alone. Not only the Assessing Officer has under scrutiny assessment dealt with the same in the previous years as well as in the year under question extensively, but, the same was also carried to CIT [A] which had finalized the said issue of allocation of R&D expenses by re-allocating 12.5% of all R&D expenditure as relating to formulations during the year under question, as detailed hereinabove while dealing with the same. And therefore, without going into the larger issue of as to whether a particular angle, if is missed out in a question determined on scrutiny in a regular assessment, whether reopening on such left out angle is permissible or not, as far as this ground is concerned, in wake of the reasonings given in the records of reasoning; particularly emphasizing on SPS which never existed and when all other angles otherwise are examined sufficiently and elaborately, this appears to be an attempt pure and simple to review its own order alongwith other materials found in relation to the first issue. Therefore, the notice for re-opening on this count shall need to fail.
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