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2012 (7) TMI 519 - HC - Income TaxChallenging reopening of assessment - Held that:- If an AO calls for specific information relating to or in connection with the material before him, absent anything else, it is reasonable to presume that he had considered the material filed before him as well as the material called for by him before making the assessment order - There is no mention of the disclosure of the nature of payments in the assessment proceedings for A.Y. 2007-2008 which were absent in the proceedings for the relevant assessment year. The basis of the notice was thus unfounded on facts. Nor does he state that the absence of this unspecified lack of disclosure was not noticed by the AO. Disallowing a part of the claim under section 40A(i)for which material had been considered by the TPO and the AO in the assessment proceedings for the A.Y. 2004-2005 - held that:- Since the facts were before the Assessing Officer at the time of framing the original assessment, and later a different view was taken by him or his successor on the same facts, it clearly amounts to a change of opinion not permitting the AO or his successor to reopen the assessment of the assessee - in favour of assessee.
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