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2013 (4) TMI 479 - AT - Income TaxReassessment - reopening of assessment under Section 147 - whether the instruction or office note given by the CIT(A) can justify the reopening in this case. - deemed dividend u/s 2(22)(e) - in deductions under Section 80M - Held that:- any instruction by CIT(A) or by higher authorities cannot give jurisdiction to the Assessing Officer to reopen the case under Section 147, unless the conditions given in section 147 is satisfied. The Assessing Officer has to apply his own mind in entertaining his “reasons to believe”. It cannot be substituted by anyone else. Here in this case, ‘office note’ by CIT(A) per se cannot be the ground or reason to reopen the case. The “reasons recorded” do not meet the requirement of law and, therefore, the entire proceedings as have been commenced by issuance of notice under section 148 and consequently the assessment order dated, passed under Section 143(3) read with section 147 is quashed, being void ab initio. - Decided in favor of assessee.
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