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2016 (6) TMI 984 - GUJARAT HIGH COURTReopening of assessment - disallowance of provision for damaged goods - Held that:- The quoted portion of the Tribunal's impugned order would, however, establish that the entire issue was considered by the Assessing Officer in the original scrutiny assessment. The Tribunal records that the Assessing Officer had raised several queries in the notice issued to the assessee, in which, in query No. 16 he had sought details of liability for damaged goods of ₹ 1,00,59,941/-. The assessee had filed its reply alongwith P&L account and details of all the expenses. The assessee had also placed material pointing out that the liability had reduced from ₹ 1,62,77,457/- in the preceding assessment year to ₹ 1,00,59,941/- in the present year. The assessee had also placed notes of policy for damaged goods stating that the same was received in damaged condition in subsequent years out of those sold during the year is made in the accounts of the year corresponding to the sales on estimation basis. Thus, full accounts, details and justifications for the claim was placed before the Assessing Officer during the original assessment proceedings. This was in response to the written query raised by the Assessing Officer. If, thereafter, in the final order of assessment, the Assessing Officer made no disallowance, it can hardly be stated that he did not form any opinion with respect to this claim of the assessee. - Decided against revenue
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