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2018 (8) TMI 1730 - HC - Income TaxReopening the assessment u/s 147 - no scrutiny assessment done - existence of fresh tangible materials or reasons for reopening - proof of change of opinion - Held that:- There was no scrutiny assessment done for the relevant assessment year and the assessment itself was under Section 143(2). The petitioner requested time to produce documents and for varied other reasons and the respondent came to a conclusion that adequate opportunity has been given and issued a notice under Section 144. The earlier Writ Petition was filed and it appears that there was no interim order and by then, the assessment order was passed under Section 144 read with Section 147. In such circumstances, the assessee cannot claim that reopening cannot be done, as there were no fresh tangible materials or reasons for reopening. If the original assessment was a scrutiny assessment under Section 143(3) of the Act, the Court might have examined as to whether there were fresh tangible material for reopening the assessment or it is a case of change of opinion. Since there was no scrutiny assessment, the question of change of opinion does not arise and therefore, the contention raised by the petitioner that the reopening of assessment is bad in law, cannot be countenanced. For the first time, the assessee has placed an explanation in respect of the information which was secured by the department, based on the annual information return received from the Bank and Sub-Registrar's office, which shown deposit of cash and purchase of immovable property. In addition there to, the return disclosed the receipt of agricultural income for which documents have been called for etc. Thus, the reopening of the assessment under Section 147 of the Act is perfectly legal and valid. - decided against assessee
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