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2018 (9) TMI 1809 - AT - Income TaxRe-opening the assessment - re-opening in the case of Smt. Sheila Sen, legal heir of Late Shri Bimalendu Sen - HELD THAT:- On the issue of re-opening in the case of Smt. Sheila Sen, legal heir of Late Shri Bimalendu Sen, the original assessment has been completed u/s 143(3) on 31/12/2008, and the re-opening is made beyond a period of four years. There is no whisper, in the reasons that there is failure on the part of the assessee to fully and truly disclose material facts necessary for the assessment. On this ground alone, the re-opening has to be quashed as held in the case of Haryana Acrylic Manufacturing Co. v. Commissioner of Income-tax [2008 (11) TMI 2 - DELHI HIGH COURT]. AO states that, the issue had been considered in the assessment proceedings for the Assessment Year 2002-03. While so, the re-opening is done on a change of opinion. This is also bad in law. When the order of the CIT(A) has not been accepted by the AO, who had challenged the same by way of appeal before the ITAT, he could not, on the other hand, make contrary recordings in the reasons recorded for re-opening the assessment. Hence on this ground also, we uphold the order of the ld. CIT(A). - Decided against revenue
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