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2015 (1) TMI 564 - HC - Income TaxReopening of assessment - notice issued u/s 148 - Held that:- There has been no formation of opinion before passing the assessment order in regular proceedings, for there to be any change of opinion in issuing the impugned notice. Although it is not necessary that the assessment order should contain discussion with regard to the issue raised but the petitioner should be able to show with evidence on record that during the assessment proceedings the very issue now raised was a subject of consideration during the process of passing an assessment order in regular proceedings. The reasons in support of the impugned notice do reflect an independent application of mind of the Assessing Officer. The reference to the audit query is only in support of the prima facie view arrived at by the Assessing Officer. The order disposing of objection while discussing the objection of the petitioner that reasons are mere change of opinion, states that it is not so, as this issue was not considered during the regular proceedings as the Assessing Officer had not applied his mind to the issue. Thus there is no improvement in the reasons. - Decided against assessee.
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