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2019 (8) TMI 1337 - HC - Income TaxReopening of assessment u/s 147 - within four year - original assessment u/s 143(3) - non discussion of issue in assessment order though the query was raised - HELD THAT:- Where the Revenue accepts the view propounded by the assessee in response to the Revenue’s query, the AO has certainly to form an opinion whether or not the stand taken by the assessee is acceptable. Therefore, it must follow that where queries have been raised during the assessment proceedings and the assessee has responded to the same, then the non-discussion of the same or non-rejection of the response of the assessee, would necessarily mean that the AO has formed an opinion accepting the view of the Assessee. Thus an opinion is formed during the regular Assessment proceedings, bars the AO to reopen the same only on account of a different view. Thus we find that the reasons in support of the impugned notice is the very issue in respect of which the AO has raised the query dated 25 September 2017 during the assessment proceedings and the Petitioner had responded to the same by its letters dated 10 December 2017 and 21 December 2017 justifying its stand. The non-rejection of the explanation in the AO would amount to the AO accepting the view of the assessee, thus taking a view/forming an opinion. Therefore, in these circumstances, the reasons in support of the impugned notice proceed on a mere change of opinion and therefore would be completely without jurisdiction in the present facts. Accordingly, the impugned notice dated 27 March 2019 is quashed and set aside.
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