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2019 (7) TMI 1048 - HC - Income TaxReopening of assessment u/s 147 - intimation under Section 143(1) justifying reopening - as alleged reassessment by the respondent in the second attempt even though there were no fresh materials in his possession justifying the action - HELD THAT:- Language employed in Section 147 does not make any distinction between an order passed under Section 143(3) and the intimation issued under Section 143(1) and therefore, it is not permissible to adopt different standards while interpreting the words “reason to believe” vis-a-vis Section 143(1) and Section 143(3). In the instant case, it is not in dispute that reopening is based upon the return of income filed by the assessee at the first instance. There is no allegation against the assessee that there was failure on the part of the assessee to make a true disclosure, nor the assessing officer had relied on any tangible material, which has come to his knowledge after the filing of the return and intimation under Section 143(1), justifying reopening. Therefore, to reopen an assessment based on the return filed by the assessee, will clearly be a case of change of opinion and consequently bad in law. - Decided in favour of assessee
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