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2018 (6) TMI 542 - AT - Income TaxValidity of the notice u/s 148 - non deduction of tds - Change of opinion - Held that:- AO during the original assessment proceedings u/s 143(3), had called for details of the expenditure and the assessee has furnished the details and thus regular assessment was completed - AO was satisfied with the explanation and no addition was made - thus relying on the judgement of Hon'ble Delhi High Court in the case of CIT vs. Usha International Ltd [2012 (9) TMI 767 - DELHI HIGH COURT] wherein it is held that reopening of the assessment on the very same ground on which an inquiry was made during the assessment proceedings would amount to reopening on change of opinion - hence re-assessment proceedings are not valid - Decided in favor of assessee. Disallowance u/s 40(a)(ia) for non deduction of TDS - Held that:- The advance received by the assessee towards his professional fee, when it is returned, is not covered by any of the provisions of Chapter XVIIB requiring TDS - also re-assessment proceedings are not valid, the grounds against the disallowance u/s 40(a)(ia) of the Act need no adjudication.
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