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2013 (11) TMI 1449 - AT - Income TaxReopening u/s 147 where assessment subsequent to issuance of intimation u/s 143(1) - Held that:- The AO reopened the cases on the basis of documents attached with the return of income - There was no other material from which the Assessing Officer had arrived at the conclusion that income of the assessee had escaped assessment - Following CIT v. Orient Craft Ltd. [2013 (1) TMI 177 - DELHI HIGH COURT] - Reopening in the cases processed u/s 143(1) is not permissible if there is no tangible material which came to the possession of Assessing Officer subsequent to issue of intimation u/s 143(1) - The Assessing Officer reached the belief that there was escapement of income "on going through the return of income" filed by the assessee after accepting the return under Section 143(1) without scrutiny - This is nothing but a review of the earlier proceedings and an abuse of power by the Assessing Officer - The reopening u/s 147/148 was not justified as Assessing Officer had no other documents/information other than the annexure attached with the return of income and therefore though returns were processed u/s 143(1) the reopening has been done on the change of opinion which is not permitted under the law - The reopening has been held to be not legal and assessment order has been quashed - Decided in favour of assessee.
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