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2021 (3) TMI 901 - GUJARAT HIGH COURTReopening of assessment u/s 147 - reopening of the assessment beyond the period of four years and that of a scrutiny assessment undertaken under Section 143(3) - HELD THAT:- It appears to be a case of change of opinion. The objections raised by the assessee are quite exhaustive going to the root of the issue. Ms. Raval, the learned senior standing counsel appearing for the Revenue vehemently opposed this writ application submitting that it is not a case of mere change of opinion. According to her, something tangible has come to the notice of the AO of which cognizance at the relevant point of time was not taken and, therefore, the reopening though beyond the period of four years in a case of scrutiny assessment. We are not convinced with the case put up by the Revenue for the purpose of opposing this writ application. There is one another good ground to allow this writ application. It is evident on plain reading of the order dated 17th August, 2018, disposing of the objections, that the same is not a speaking order. Not a single objection raised by the Assessee has been even prima facie dealt with. We are convinced that the impugned notice for reopening is not sustainable in law.
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