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2021 (10) TMI 577 - HC - Income TaxValidity of reopening of assessment u/s 147 - Validity of reason to believe - revision v/s review - whether there is any allegation against the assessee having failed to fully and truly disclose all material facts necessary for the assessment? - HELD THAT:- We have purported the reasons for reopening in the preceding paragraphs and bare reading of those reasons will show that there is no such allegation against the assessee. That apart, the reopening having been made beyond the period of four years, unless and until there is fresh tangible material available in the hands of the Assessing Officer and putforth to the assessee in the proper manner, reopening could not have been resolved. The decision of the Hon'ble Supreme Court in Kelvinator India Pvt Ltd. [2010 (1) TMI 11 - SUPREME COURT] would clearly come to the aid and assistance of the assessee. In the absence of any allegation against the assessee of any non-disclosure, we have no hesitation to hold that the assessment is a clear case of change of opinion, which has been held to be bad in law in terms of decision of the Hon'ble Supreme Court in the case of Kelvinator India Pvt Ltd. We found that during the scrutiny assessment, the case was discussed with the assessee on four dates, prior to which, a questionare containing as many as 13 questions were put to the assessee with direction to file relevant documents and on scrutiny of those documents, the Assessing Officer called for further particulars which had also been furnished by the assessee on 04.06.2018 and therefore, it has to be presumed that the order has been passed by the Assessing Officer under Section 143(3) of the Act dated 17.09.2008 by forming an opinion and reopening the same on the same ground for the very same issue is a clear case of review. We are of the clear view that the reopening of the assessment is a clear case of change of opinion and what is the Assessing Officer purported to review the scrutiny assessment, which is impermissible under law. - Decided in favour of assessee.
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