TMI Blog2016 (4) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... equent year is not a fresh material in itself unless such disallowance in a subsequent year is on the basis of a fresh material having relevance in the present year also. There is no such mention in the reasons recorded by the A.O. that the disallowance of the claim in A.Y. 2009 – 10 is on the basis of a fresh material having relevance in these two years also. Hence, the reopening is on mere change of opinion on same materials, which cannot be permitted - Decided in favour of assessee. - ITA No.504 & 505/LKW/2015 - - - Dated:- 22-4-2016 - SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER Appellant by Dr. A. K. Singh, CIT, D.R. Respondent by Shri B. P. Yadav, Cost Accountant O R D E R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ITAT, Lucknow. 4. That Ld. CIT(A) has grossly erred in not adjudicating upon the various additions made by the Assessing Officer in the assessment order on merit. 5. That the order of the Ld. CIT(A) deserves to be vacated and the assessment order passed by the A.O. be restored. 3. Similarly, the grounds raised by the Revenue in I.T.A. No.505/Lkw/2015 for assessment year 2008-09 are as under: 1. That on the facts and in the circumstances of the case, Ld. CIT(A) has erred in quashing the proceedings u/s 147 of the Income Tax Act 1961 without appreciating the fact that as per section 147 of the I.T. Act 1961, it is not necessary to have any fresh material for initiating reassessment proceedings. In this case, all the basic cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ival submissions. First we take up the A.Y. 2008 09. We find that on page No. 20 of his order for assessment year 2008-09, it is noted by CIT(A) that the case of the assessee was taken up for compulsory scrutiny and during the course of assessment proceedings u/s 143(3) of the Act, the Assessing Officer vide his letter dated 07/10/2010 had raised specific queries regarding the deduction claimed by the assessee u/s 80IA of the Act. The CIT(A) has reproduced the query letter dated 07/10/2010 issued by the Assessing Officer. From the same, we find that in Para No. 10 of this query letter, the Assessing Officer has raised specific query regarding the claim of the assessee regarding deduction u/s 80IA of the Act. Thereafter, the CIT(A) has rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of Hon'ble Apex Court in the case of CIT vs. Kelvinator of India Ltd. [2010] 320 ITR 561 (SC). In this case, it was held that after 01/04/89, power to reopen is much wider but still, if the Assessing Officer is permitted to do reopening on mere change of opinion then it would give arbitrary power to Assessing Officer to reopen the assessment. From the facts of the present case, as discussed above, it is seen that the opinion was formed by the Assessing Officer in the course of original assessment proceedings completed u/s 143(3) of the Act and now, the reopening is on mere change of opinion because there is no reference to any new material and disallowance by the A.O. in a subsequent year is not a fresh material in itself unles ..... X X X X Extracts X X X X X X X X Extracts X X X X
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