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2015 (9) TMI 231 - BOMBAY HIGH COURT

2015 (9) TMI 231 - BOMBAY HIGH COURT - TMI - Reopening of assessment - whether the Tribunal erred in holding that the issue of notice u/s 148 was bad in law as the proceedings initiated were merely on the change of opinion? - whether the facts that the issue of completion of project was never before the Assessing Officer in the course of proceedings u/s 143(3) and the Assessing Officer, in the original assessment order u/s 143(3) had not formed any opinion about the completion of the project? - .....

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The impugned order of the Tribunal cannot be found fault with. Moreover, the impugned order merely records a finding of fact which is evident from the order of the Assessing Officer passed in regular assessment proceedings for the two subject years. This finding of fact is not shown to be perverse or arbitrary. Thus the question as formulated does not give rise to any substantial question of law. - Decided against revenue. - Income Tax Appeal No. 1578 of 2013, Income Tax Appeal No. .....

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tion of law for our consideration: (1) Whether on the facts and in the circumstances of the case and in law, the Tribunal erred in holding that the issue of notice u/s 148 was bad in law as the proceedings initiated were merely on the change of opinion without appreciating the facts that the issue of completion of project was never before the Assessing Officer in the course of proceedings u/s 143(3) and the Assessing Officer, in the original assessment order u/s 143(3) had not formed any opinion .....

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