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2018 (2) TMI 1918 - ITAT DELHIReopening of assessment u/s 147 - HELD THAT:- Relevant details were not produced before the AO during the original assessment proceedings was not borne out from the assessment records in the original assessment proceedings. CIT (A) has further noted that not only the facts/details were presented during the original assessment proceedings, but they were also considered by the AO, as was evident from the note-sheet entries. CIT (A) went on to hold that reopening on this ground was nothing but an attempt in changing the earlier opinion. CIT (A) has also taken note of the fact that for assessee’s own case for Asstt. Year 2007-08, on identical grounds, the AO had reopened the assessment and the assessee had preferred a Writ before the Hon’ble Delhi High Court wherein [2014 (12) TMI 393 - DELHI HIGH COURT] had set aside the notice and order. CIT(A) has also noted that the reasons recorded for assessment years 2006-07 and 2007-08 were identical and, therefore, the notice issued u/s 147 for reassessment proceedings was void ab initio and hence the subsequent proceedings u/s 143(3) / 148 of the Act were liable to be annulled. - we do not find any reason to differ from the findings of the CIT(A) as he as examined the issue in detail after going through the assessment records. - Decided against revenue.
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