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2013 (1) TMI 625 - HC - Income TaxRe opening of assessment - DTA supply in India does not constitute export out of India then why it has been included in export turnover? - Held that:- Petitioner had filed his return pursuant to the notice and had also given his objections to the said notice which had been disposed of by an order dated 07.12.2009, rejecting the petitioner’s objections. The said order dated 07.12.2009 is also impugned in this writ petition. This is a clear case of change of opinion as it is writ large from the records of the case as AO had specifically raised a query with regard to the supplies made in the domestic tariff area and the assessee had given a detailed reply to the same. The AO, after considering the reply furnished by the assessee, framed the assessment order in which, he made specific references to exports in the domestic tariff area and / or constructive exports. While computing the claim for exemption u/s 10B AO has included the supply made in the domestic tariff area, both in the main body of the assessment order as also in Annexure-A thereto, which was the calculation of the deductions. Therefore, it is absolutely clear that the AO had applied his mind to the very issue which is now sought to be raised under Section 147. That would mean that the present venture of invoking Section 147 is nothing but a mere change of opinion, which is impermissible in law. It is also a case which was beyond the jurisdiction of the revenue audit which had pointed to the so-called discrepancies on points of law, particularly, on an interpretation of Section 10B as an audit party could not have commented on a point of law and, particularly, on an interpretation of Section 10B - writ petition allowed - in favour of assessee.
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