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2013 (5) TMI 327 - HC - Income TaxReopening of assessment – Reasons for reopening firstly, that no TDS was deducted on the discount paid by the petitioner on prepaid SIM- card and recharge vouchers to various dealers which was in the nature of commission. Second ground was that no tax at source was deducted on roaming charges paid by the petitioner to other telecom service providers. As per appellant both these issues were at large before the AO in the original assessment. No disallowance was made in the assessment so framed. Reopening of the assessment therefore, was not permissible that too beyond a period of four years from the end of relevant assessment year. Revenue opposed the petition contending that after recording proper reasons, the AO had issued the notice. The petitioner had though supplied the details of those dealers who received the commission in excess of Rs. 50 lakhs, the details regarding other dealers who may have received such payments below Rs.50 lakhs was not supplied. There would be the failure on part of the petitioner to disclose true and full facts. Held that:- After going through the details of communications made by the assessee to AO we are convinced that there was no failure on part of the assessee to disclose truly and fully all material facts. Though an attempt on behalf of the Revenue was made before us to contend that by supplying the list of only those dealers who received commission in excess of Rs. 50 lakh, the petitioner failed to discharge such onus of disclosing true and full facts, we are afraid such a contention cannot be accepted for variety of reasons. Firstly, this issue is nowhere borne out from the reasons recorded. Secondly, the petitioner replied to a query of the AO and supplied such details in this regard which were called for. Thirdly, with respect to liability to deduct tax at the source, there is no distinction even suggested by the AO on the basis whether such payment was in excess of Rs. 50 lakhs or below. In the result, petition is allowed. Impugned notice dated 7.3.2012 is quashed.
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