TMI Blog2012 (4) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... answered by the assessee at the time of original assessment. Failure or mere absence of finding or averment in the assessment order is not material.We dismiss the appeal on the ground that it is a clear case of change of opinion. - ITA 230/2012 and C.M. No.6442/2012 - - - Dated:- 20-4-2012 - MR. SANJIV KHANNA AND MR. R.V.EASWAR, JJ. For the Appellant : Mr. N.P. Sahni, Advocate. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al assessment i. Submission dated 5-7-2005 ii. Submission dated 27-1-2006 iii. Submission dated 16-3-2006 iv. Submission dated 22-3-2006 v. Audited financial statements 23-3-2006 vi. Order u/s 143(3) dated 27-3-2006 vii Order u/s 154 dated 01-5-2006 Documents pertaining to reassessment i. Submission dated 8-5-2008 ii. Submission dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of computation of deduction under Section 10A and as then only he would have invoked Section 154 of the Act. 4. Learned counsel for the appellant submitted that the legal issue on merit has not been specifically answered or debated upon in the original assessment order. In this case queries and questions regarding computation of deduction under Section 10A were raised by the Assessing Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , then merely because he did not express this in the assessment order, that by itself would not give him a ground to conclude that income has escaped assessment and, Therefore, the assessment needed to be reopened. On the other hand, if the Assessing Officer did not apply his mind and committed a lapse, there is no reason why the assessed should be made to suffer the consequences of that lapse. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. This cannot form the basis for permitting the Assessing Officer or his successor to reopen the assessment of the assessed?? 5. In view of the aforesaid position, we dismiss the appeal on the ground that it is a clear case of change of opinion. We note that we are not examining the question of computation of deduction under Section 10A of the Act on merits in this appeal. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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