TMI Blog2018 (3) TMI 1664X X X X Extracts X X X X X X X X Extracts X X X X ..... ar claim has been scrutinized by the Assessing Officer at the time of original assessment, as such, the Assessing Officer cannot reopen such assessed case in order to examine another facet of the same claim. In light of the facts that the very basis for reopening no longer survives, the assumption of jurisdiction under Section 147 of the Act by the Assessing Officer of issuing notice under Section 148 of the Act is without the authority of law and cannot be sustained. - Decided in favour of assessee. - R/SPECIAL CIVIL APPLICATION No. 22599 of 2017 - - - Dated:- 13-3-2018 - HONOURABLE Mr. JUSTICE AKIL KURESHI And HONOURABLE Mr. JUSTICE B.N. KARIA MR TUSHAR HEMANI FOR MS. VAIBHAVI K PARIKH, ADVOCATES FOR PETITIONER Mr VARUN K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eopen such assessment. The petitioner thereupon requested the AO to treat original return of income as return filed in response to the notice and to supply a copy of the reasons recorded for reopening the assessment. The respondent thereafter supplied a copy of reasons for reopening the assessment vide communication dated 12th May 2017, which read thus- In this case, assessee filed its return of income on 30.11.2011 which is beyond the due date of filling of return ie., 30.09.2011 and claimed deduction u/s 10B (1) of ₹ 56,96,695/-. No deduction under this section shall be allowed to an assessee who does not finish a return of his income on or before the due date specified under sub section (1) of Section 139. Secondly, as per expl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 5th June 2017 pointing out that the return of income was filed previously and issue as to deduction under Section 10B of the Act was decided in favour of the petitioner. Thereafter, the respondent-Assessing Officer disposed of the objections raised by the petitioner and held that reopening was valid, and hence, this petition. Heard learned advocate Shri Tushar Hemani appearing with Ms. Vaibhavi K Parikh, learned advocate for the petitioner-assessee and learned advocate Ms. Mauna M Bhatt appearing for the Revenue. It was submitted by learned advocate for the petitioner that the notice of reopening had been issued beyond the period of four years from the end of relevant assessment year, the original assessment having been framed af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is petition. On the other hand, Ms. Mauna M Bhatt, learned advocate for the Revenue vehemently opposed the submissions made by learned advocate for the petitioner and submitted that while filing return for the year under consideration, the petitioner has not fulfilled the condition for claiming deduction under Section 10B of the Act. It is further submitted that though the petitioner was knowing requirement for claiming the benefit under Section 10B, it was not brought to the notice of the respondents during the course of earlier assessment which has resulted into escapement of income. In that view of the matter, reopening of assessment even beyond the period of four years would be permissible. Merely because the Assessing Officer during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining to deduction under Section 10B of the Act. It appears from the record that on 19th September 2013, the petitioner furnished required details to the respondent explaining the claim of deduction under Section 10B of the Act [as at Annexure E collectively]. The Assessing Officer then was convinced with the explanation given by the petitioner claiming deduction under Section 10B of the Act and accepted the return for the year under consideration by making no disallowance in respect of the claim of deduction under Section 10B of the Act, while framing assessment under Section 143 [3] of the Act, by his Order dated 6th January 2014. It also appears from the decision rendered by this Court dated 14th June 2016 passed in Tax Appeal No. 439 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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