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2013 (6) TMI 481 - AT - Income TaxReopening of assessment - Adoption of incorrect total turnover resulted in excess allowance of deduction u/s 80HHE entailing short levy of tax - CIT(A) quashed reassessment notice - Held that:- CIT (A) quashed the assessment order by allowing the appeal of the assessee not only on the issue of reopening have been barred by limitation but also on the issue of that reopening is based on change of opinion without giving any opportunity to the AO in this regard. The CIT(A) appeal has also not given any specific finding after investigating the facts whether there is failure on part of the assessee to make the return u/s 139 or in response to notice issued under (1) of section 142 or section 148 or there is failure on the part of the assessee to disclose fully and truly material facts necessary for his assessment. Such specific finding could have been given after giving the opportunity to the AO, thus in the absence of such opportunity being given CIT(A) has acted against the principle of nature justice in reaching the conclusion that the reopening is barred by limitation. The clear cut finding of the CIT(A) is necessary. Assessee has taken the ground that the assessment has been made without issuing the notice under section 143(2) but the CIT(A) has not adjudicated this issue also. Thus set aside the order of the CIT(A) and restore this issue to the file of the CIT(A) to re adjudicate the issue afresh after giving the appropriate and reasonable opportunities to both the parties - in favour of revenue for statistical purposes.
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