TMI Blog2014 (1) TMI 1633X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue to show that the assessee has not disclosed truly and fully all material facts necessary for assessment. - for the purpose of reopening an assessment beyond the period of four years form the relevant assessment year there must be a failure on the part of the assessee to disclose fully and truly all the material facts necessary for assessment. This failure having not been shown the first provisio to section 147 grants protection to the assessee. Further the fact that AO in the Assessment orders passed u/s 153A of the Act has specifically mentioned that he has examined and verified the claim of deductions clearly shows that the reopening is only on the basis of a change of opinion, which is also not permissible in such case whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the order of ld. C.I.T.(A)-Central-III, Kolkata in Appeal No.155/CC-XXIV/CIT(A)-C-III/09-10 dated 25.03.2011 for Assessment year 2002-03. ITA No.864/Kol/2011 is an appeal filed by the Revenue against the order of ld. C.I.T.(A)- Central-III, Kolkata in Appeal No.156/CC-XXIV/CIT(A)-C-III/09-10 dated 25.03.2011 for Assessment year 2004- 05. ITA No.1076/Kol/2011 is an appeal filed by the Revenue against the order of ld. C.I.T.(A)- Central-III, Kolkata in Appeal No.02/CC-XXIV/CIT(A)-C-III/10-11 dated 27.05.2011 for Assessment year 2006-07. 2. As the issues in these appeals relate to the same assessee and are inter related all the appeals are disposed of by this common order. 3. Shri Sanjay. Mukherjee, JCIT, Sr. DR represented on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee was not liable for deduction u/s 80IB of the Act. It was the submission that the assessments have been completed u/s 143(3) of the Act read with section 147 of the Act on 31.12.2007 wherein deduction u/s 80IB of the Act had been denied in respect of the meat plant by relying upon the decision of the Hon ble Supreme Court in the case of Relish Foods 237 ITR 59 (SC). It was the submission that the ld. CIT(A) had annulled the assessment by holding that as there had been multiple assessments for the same assessment years earlier, the reopening was only on a change of opinion. It was the submission that the question of their being a change of opinion could be there only if an opinion has been formed. It was the submission that in the reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en examined and verified. It is only after this the AO has granted the assessee deduction u/s 80IB of the Act. A perusal of the reason recorded, as also the assessment order which is the subject matter of the appeal now shows that nowhere is there anything mentioned by the Revenue to show that the assessee has not disclosed truly and fully all material facts necessary for assessment. In fact it is only on the basis of the decision of the Hon ble Supreme Court in the case of Relish Foods which is a 1999 order of the Supreme Court the reopening has been done. Here it would be worthwhile to mention that this judgement of the Hon ble Supreme Court was available even when the original assessment was being done u/s 143(3) of the Act. It cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from salary of the employees not deposited within due date. 2. That in the facts and circumstances of the case and in law the ld. CIT(A) has erred in holding that invoking the provision of section 154 was not in accordance with law without proper appreciation of the fact that the mistake was apparent from the Tax Audit report filed by the assessee which is a part of the record. 3. That the Department craves leave to add, modify or alter any of the ground (s) of appeal and/or adduce additional evidence at the time of hearing of the case. 12. The only issue in these appeals are against the action of ld. CIT(A) in deleting the addition made by AO in respect of employees contribution of PF deducted from the salary before du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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