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2011 (2) TMI 190 - HC - Income TaxReopening of the assessment - reason to believe - supply of reasons to assessee - the assessee did not ask for these "reasons to believe" - The assessee rather participated in the reassessment proceedings. When the reassessment orders were passed and the assessee felt aggrieved thereagainst - Held that: - It is trite that what cannot be done directly, it is not allowed indirectly as well - This novel and ingenious method adopted by the Tribunal in setting aside the reassessment orders on the merits cannot be accepted - Even the assessee had not supplied any purchase inasmuch as it was still open to the assessee to challenge the validity of reassessment notice before the Commissioner of Income-tax (Appeals) and in fact, the assessee did so for availing of that opportunity The assessee could have been provided with the "reasons to believe" recorded by the Assessing Officer to expect the assessee to make his submission before the Commissioner of Income-tax (Appeals) predicated on the said "reasons to believe" - On the supply of these "reasons to believe", it would be open to the assessee to make submissions before the Commissioner of Income-tax (Appeals) based on those reasons, challenging the validity of reassessment proceedings and the Commissioner of Income-tax (Appeals) shall decide this issue on the merits after hearing both parties - Appeal is allowed by way of remand
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