TMI Blog2016 (8) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... spect. Thus all the expenditures to which the Assessing Officer now wishes to attach the requirement of deduction of tax at source, were not only part of the original returns filed by the assessee, came up for minute examination by the Assessing Officer in the context of justification and genuineness of claim. Reopening beyond a period of four years on this sole ground, therefore, was not permissible. Additionally, we also notice that para4 of the Assessing Officer's letter dated 26.9.2008 require the assessee to supply copy of ledger account of tax deducted from various payments made to subcontractor, job work charges, transportation, etc. In response to such inquiry of the Assessing Officer, the assessee conveyed that during the yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed impugned notice which as can be seen was done beyond a period of four years from the end of relevant assessment year. The Assessing Officer had recorded following reasons for issuing the notice : Vide your legal representative's letter dtd. 23/01/2013, you have requested to furnish the reasons for reopening the assessment in your case for A.Y. 2006-07. Accordingly, you are being informed that on verification of the case records it is seen that you had paid various payments on account of Civil and grass cutting, construction and maintenance and for painting job work these payments were subjected to TDS u/s.194C of the IT Act and as the aggregate of the amounts of such credited/paid during the financial years exceeds fifty thousa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.1,68,278/- 12 Mamta Construction Civil Grass cutting Rs.32,01,744/- 13 Mansukhbhai Contractor Civil Grass cutting Rs.5,34,029/- 14 Muru Paba Civil Grass cutting Rs.2,79,637/- 15 Nagesh Kumar Civil Grass cutting Rs.3,69,750/- 16 N.P. Gupta Manpower supplier Rs.12,14,155/- 17 Nandlal Prajapati Construction and Maintenance Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was issued beyond a period of four years from the end of relevant assessment year, was therefore, without authority. 2) entire issue of deduction of tax at source was examined by the Assessing Officer during the original scrutiny assessment. Such issue therefore, cannot be gone into in reassessment. 3) even otherwise, there was no tangible material at the command of the Assessing Officer to form a belief that income chargeable to tax had escaped assessment. 5. The impugned notice having been issued beyond a period of four years from the end of relevant assessment year, a vital requirement to be satisfied would be whether income chargeable to tax had escaped assessment due to failure on part of the assessee to disclose truly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r supplied by subcontractors, Raw materials purchase, Painting Job Work exp, Safety Item purchase, Salary (labour) for CDS IPCL. 7. In reply to such notice, the assessee replied on 27.12.2008 in which he had supplied the following details : 4. Copy of Ledger A/Cs of tax deducted from various payments made to sub contractors, job work charges, transportation and interest with copy of TDS return filed. 7. Details of the following expenses with supporting evidences, bills and vouchers, Workers Salary and Wages, Civil Grass cutting works expenses, Construction Maintenance expenses, Man power supplied by subcontractors, Raw materials purchase, Painting Job Work expenses, Safety Item purchase, Salary (labour) for CDS IPCL. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made to subcontractor, job work charges, transportation, etc. In response to such inquiry of the Assessing Officer, the assessee conveyed that during the year under consideration, no tax had been deducted at source. In short, the case of the assessee was that no such tax was required to be deducted. If the Assessing Officer wanted to contest this contention of the assessee, it was open for him to do so during the original assessment proceedings. Having dropped this line of disallowance in the order of assessment by accepting the assessee's return, any attempt on his part now to reexamine the question shall be based on change of opinion. 11. For such reasons, petition is allowed. Impugned notice dated 29.3.2012 is set aside. Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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