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2022 (10) TMI 1050 - HC - Income TaxReopening of assessment u/s 147 - Eligibility of reasons to believe - HELD THAT:- Having noticed the issue, raised a specific query, received a reply and thereafter passed an order of assessment, a clear opinion has formed by the Assessing Officer in regard to the vitality of the assessee's claim. In such an event, the impugned re-assessment proceedings are nothing but a review in the guise of re-assessment, which is impermissible in law. We draw support in this regard from the celebrated decision of the Full Bench of the Delhi High Court in the case of Kelvinator India Ltd. [2002 (4) TMI 37 - DELHI HIGH COURT] that settles the proposition that re-assessment must be based on new and tangible material that has come to the note of the Assessing Authority after completion of the original assessment. In the present case, a perusal of the reasons would indicate clearly that there is nothing new and it is, in fact, the very note filed by the assessee as well as material that was available on record that has been invoked by the Assessing Officer to reopen the assessment. The counter filed by the Department makes a lukewarm attempt to defend the impugned proceedings by stating that only a 'half page note' had been filed by the assessee which would not suffice. This defence is only stated to be rejected. It is not the length of the note that would determine the integrity of the procedure, but the contents thereof as well as other tests, such as, whether new or tangible material that has come to the possession of the Department. Since respondents have failed in the test as aforesaid, the brevity of the note does not come to their rescue. Notice set aside - WP allowed.
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