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2018 (1) TMI 1306 - HC - Income TaxReopening of assessment - Held that:- The findings recorded by the Commissioner (Appeals) indicate that during the course of the original assessment, the Assessing Officer had examined the same issue in respect of which assessment is sought to be reopened and after hearing the assessee, had not made any addition. Under the circumstances, it is apparent that the Assessing Officer, at the relevant time, during the course of scrutiny assessment had formed an opinion in respect of the ground on which the assessment is sought to be reopened. The reopening of assessment, therefore, is clearly based upon a mere change of opinion, which is not permissible in law. Tribunal did not commit any error in upholding the order passed by the Commissioner (Appeals) in setting aside the reopening of the assessment.
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