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2014 (10) TMI 72 - HC - Income TaxReopening of assessment of HUF u/s 148 – basis for reopening – Held that:- Apart from being an individual assessee, the respondent is the Kartha of the HUF, which is also assessed to tax - Though in the ordinary context, much difference cannot be discerned, the distinction assumes significance from the point of view of assessment and levy of income tax - The notice was issued in his individual capacity - Even when the discrepancy was pointed out, the appellant proceeded on the assumption that once the respondent is before him, it does not matter whether the notice was issued to the HUF or the individual - The Tribunal had rightly observed that there was hardly any explanation or justification for reopening the assessment of the HUF by issuing a notice to the individual - where law requires a thing to be done in a particular manner, it shall be done in that manner, or not at all - The requirement in this behalf is more rigorous in relation to the steps taken by the State and its authorities which have the effect of imposing additional financial liability on the citizens or exposing them to penal consequences - reopening of the assessment was only on the basis of change of opinion and it does not accord with the powers conferred u/s 147 of the Act – Decided against revenue.
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