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2017 (2) TMI 121 - HC - Income TaxReopening of assessment - purchases made from the sister concerns - Held that:- In both the cases assessment for AY 2005-2006 is sought to be reopened on the grounds reproduced hereinabove. However, it is required to be noted that the issue/question with respect to the purchases made from the sister concerns and the price paid to these sister concerns were as such gone into in detail by the Assessing Officer during the course of scrutiny assessment proceedings. Specific queries were asked by the Assessing Officer with respect to the transactions with the sister concerns and the purchase price paid to the sister concerns and the said queries were satisfied by the assessee concerned. The assessee also justified the purchases from the sister concern and also justified the purchase price paid to the sister concerns. Therefore, when the aforesaid issue was already gone into in detail by the Assessing Officer, subsequent re-opening on the very ground can be said to be a mere change of opinion by the subsequent Assessing Officer. As held by the Hon'ble Supreme Court in the case of Commissioner of Income-tax v. Kelvinator of India Limited [2010 (1) TMI 11 - SUPREME COURT OF INDIA ] on the mere change of opinion by the subsequent Assessing Officer, reopening of assessment is not permissible. As observed hereinabove, the issue with respect to the purchases made from the sister concerns and the price paid to the sister concern was in fact gone into in detail by the Assessing Officer during the course of scrutiny assessment proceedings. Under the circumstances, the impugned Notices to reopen the assessment for A.Y 2005-2006 in each case on the grounds/ reasons stated by the Assessing Officer cannot be sustained and the same deserve to be quashed and set-aside on the aforesaid ground alone.
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