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2017 (12) TMI 1859 - AT - Income TaxReopening of assessment u/s 147 - deductions u/s. 80IA - Notice after expiry of four years - HELD THAT:- In this case, along with the return of income filed originally by the assessee the assessee had filed the audited accounts, tax audit report and auditor’s certificates certifying the amounts eligible for deductions u/s. 80IA - Later on, the assessment was completed u/s.143(3) after thorough examination of the details, documents and evidences furnished in the course of scrutiny assessment proceedings and the total income was determined after allowing deductions u/s 80IA and 80IC of the Act respectively When all the facts have been disclosed which were necessary for the assessment at the original stage itself, after four years after scrutiny assessment has been done in this case, cannot be revisited by the AO without pointing out specifically as to which primary evidence was non-disclosed by the assessee during original 143(3) proceedings. Since the AO has failed to even point out remotely as to the failure of the assessee in not disclosing of primary facts during original assessment which was completed u/s. 143(3) of the Act, which is sine qua non and essential jurisdictional fact, for the AO to reopen after four years the scrutiny assessment, thereby in this case, the A.O lacks jurisdiction to reopen and so is fragile in the eyes of law - Appeal of revenue is dismissed.
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