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2022 (11) TMI 1117 - JHARKHAND HIGH COURTReopening of assessment u/s 147 - Reasons to believe - whether the AO was having any reason to believe that the Assessee had escaped assessment? - HELD THAT:- As in the case Sheetal Dushyant Chaturvedi [2021 (9) TMI 833 - SC ORDER] appeal filed by the department was dismissed against the order of High Court who held that where reasons supplied by Assessing Officer for reopening Assessee assessment only referred to a need to verify documents and reasons supplied by assessing officer did not show that income has escaped assessment. There cannot be any re-assessment for a reason to suspect and re-assessment is only to be done if the AO has reasons to believe that the Assessee has escaped assessment. Without going into the other argument of the petitioner and merits of the case; the instant appeal requires to be dismissed on the sole ground that the Assessing Officer was not having any reason to believe for initiating re-assessment which is clear from the recorded reason to believe itself. Tribunal has not committed any error in applying the judgment passed in the case of Dinesh Kurmar Sah [2018 (5) TMI 1176 - GUJARAT HIGH COURT].Consequently, the question of law framed in this case is answered against the department.
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