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2019 (8) TMI 1070 - HC - Income TaxReopening of assessment u/s 147 - reopening based on audit party objection - in reply to the objections of an audit party AO state that this was not a case fit for reopening of the assessment - change of opinion - HELD THAT:- It is clear from the correspondence with Audit Party that there was no independent decision arrived at by the AO to form ‘reasons to believe’ for reopening of the assessment after being satisfied that there was an escapement of income. The above correspondence also indicates that not once but on two separate occasions the AO clearly formed the opinion that this was not a case fit for reopening of the assessment and that the AO was constrained, notwithstanding that opinion, to reopen the assessment on the express instructions issued to him vide letter dated 11th December 2012 of the Addl. CIT Audit-1 referred to herein before. We find that AO had in fact applied his mind to the audit party objection and formed a clear opinion that there is no justification for reopening of the assessment and yet it is only on the insistence of the Addl. CIT Audit that the AO changed his opinion and decided to reopen the assessment. Consequently, the reopening of the assessment in the present case, which was based on a change of opinion was vitiated in law as it did not satisfy the legal requirement of Section 147. In the circumstances, the view taken by the ITAT calls for no interference. No substantial question of law
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