TMI Blog1996 (3) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... identical questions of law and fact arise. For the sake of convenience facts are being taken from Reference No. 55 of 1986 relating to the assessment year 1976-77. 2.. M/s. Haryana Co-operative Sugar Mills Limited, Rohtak (for short "the assessee") filed its quarterly returns in time during the assessment year 1976-77. Not being satisfied with the returns, the Assessing Authority issued a stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Authority reopened the assessment and proceeded to reassess the tax that was payable on the turnover which according to the Assessing Authority had escaped assessment. Feeling aggrieved by the order of reassessment the assessee filed an appeal before the Joint Excise and Taxation Commissioner which was dismissed. Further appeal to the Tribunal also met with the same fate. On an application made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... party and it is not a case where any definite information was supplied on the basis of which he discovered that the turnover of the assessee had escaped assessment. Section 31 of the Act under which the Assessing Authority reopened the assessment reads as under: "31. Reassessment of tax.-If in consequence of definite information which has come into his possession, the assessing authority discov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Officer changed his opinion and reopened the assessment so as to levy tax under section 9 of the Act. The opinion of the audit party cannot constitute information on the basis of which the Assessing Authority could reopen the assessment under section 31 of the Act. The matter is not res integra. The question whether an audit objection constitutes information so as to entitle the Assessing Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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