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2019 (1) TMI 1210 - HC - Income TaxReopening of assessment - expenditure towards provision for warranty disallowed - Held that:- According to the assessee, such claim was genuine. After such exercise, AO passed the order of assessment,in which, she made non disallowance towards the expenditure in question. In other words, the assessee's claim was accepted. In absence of any tangible material out side of assessment record, it would not be open for the AO to reopen the assessment on the said ground. Any attempt on her part would be based on a mere change of opinion as held in the case of CIT v/s. Kelvinator of India Ltd [2010 (1) TMI 11 - SUPREME COURT OF INDIA] has held that even post the amendments in Section 147 of the Act w.e.f. 01.04.1989, the concept of change of opinion, continues to hold the field. In the result, the impugned notice is quashed and set aside. - Decided in favour of assessee.
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