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2018 (4) TMI 506 - AT - Income TaxReopening of assessment - TDS u/s 194J on services provided for roaming charges - assessee did not deduct tax at source on the sale - eligibility of reasons to believe - Held that:- During the original assessment proceedings, the AO had made inquiries about roaming charges, that the assessee had detailed submissions in that regard, that being satisfied with the explanation of the assessee, he passed an order u/s. 143(3) of the Act, that during the original assessment he allowed the roaming charges and did not invoke the provisions of section 40(a)(ia)of the Act, that in the notice issued u/s. 148 of the Act, the basis of reopening was applicability of section 40(a)(ia)of the Act with regard to roaming charges. There was no new material before the AO for issuing the notice u/s. 148. He had changed his opinion about application of the provisions of section 40(a)(ia). Reassessing the income of the assessee on such change of opinion is not permissible under the Act. The issue of roaming charges was deliberated upon during the original assessment, so, without bringing something new on record the AO should not have issued the reassessment notice. - Decided in favour of assessee.
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