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2013 (5) TMI 330 - HC - Income TaxReopening of assessment – petitioner contested that AO had not applied his mind independently but acted on the objection of audit party and reopened the case thus based on change of opinion - Held that:- Reasons for reopening if are noted, are almost identically worded as that of audit report. No material worth the name emerges to indicate any independent application of mind. Facts are quite glaring on the contrary & they clearly establish absence of subjective satisfaction of AO. Thus, the ground raised by the petitioner that such notice of reopening is invalid for the Assessing Officer having not formed his independent belief requires to be sustained. As regards other two grounds raised by the petitioner which are also contested heavily, petitioner sought support from the decision of GKN Driveshafts (India) Ltd. v. ITO. [2002 (11) TMI 7 - SUPREME COURT] which makes it obligatory on the part of AO to pass a reasoned order on receipt of objections from assessee before finalizing assessment and from CIT v. Kelvinator of India Ltd.[2010 (1) TMI 11 - SUPREME COURT OF INDIA] which does not permit change of opinion of AO at the time of reopening of assessment. These aspects need not be gone into when the challenge of petitioner on the main ground itself has succeeded effectively. Thus the impugned notice of re-opening needs to be quashed. In favour of assessee.
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