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2019 (2) TMI 1210 - BOMBAY HIGH COURTReopening of assessment - benefit of Section 11 - Held that:- We are prepared to accept the contention of the learned counsel for the petitioner that the sum of ₹ 76.59 lacs is not accurate and in fact, the petitioner trust had received a sum of ₹ 68.16 lacs from Hinduja Hospital. However, a mere minor inaccuracy in indicating the figure in the reasons recorded, would not shake the very foundation of the reasons so as to nullify the notice of reopening based on such reasons. We are also prepared to proceed on the basis as contended by the learned counsel for the petitioner that there may be some differences in the situation emerging out of the return for the assessment year 2014-15 and the present one. When we examined the situation in the present year, on the basis of reasons recorded by the Assessing Officer, we are unable to accept either of the two contentions. Once, we proceed on the basis that the petitioner Hinduja Foundation received sizable donation from Hinduja Hospital and the Assessing Officer asserts on the prima facie information available with him that such sum was spent on the officers / directors of Hinduja Hospital, the question of applicability or non-applicability of Section 13(3) (b) in the context of the provisions contained in Section 13(1) (c)(ii) would arise. When such an issue was never examined by the AO during the original scrutiny assessment, we would be well advised not to carry out an incisive inquiry into the question which would an inquiry, necessarily be factual as well as legal. An opinion of law can be rendered only once facts are conclusively established. It is a settled law that at the stage of examining the validity of notice of reopening of assessment in a Writ Petition, the Court would not, in exercise of the writ jurisdiction, go into the sufficiency of the reasons recorded by the AO. Reference in this respect can be made to the decisions of the Supreme Court in the case of Raymond Woollen Mills Ltd Vs. I.T.O. & Ors. [1997 (12) TMI 12 - SUPREME COURT] and in the case of ACIT Vs. Rajesh Jhaveri Stock Brokers Pvt Ltd [2007 (5) TMI 197 - SUPREME COURT]. The petition is dismissed.
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