TMI Blog2018 (11) TMI 1737X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. There is no whisper in the reasons recorded that there was failure on part of the assessee to truly and fully disclose all the material facts required for assessment. When there is no such mention, the Hon ble Delhi High Court in the case of M/s. Haryana Archylic Manufacturing Company vs. CIT [ 2008 (11) TMI 2 - DELHI HIGH COURT] , has held to be the re-opening to be bad in law. - Decided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Assessing Officer by holding tha the reopening beyond 4 years was irregular. 2. That on the fact and in the circumstances of the case CIT(A) erred in holding the re-opening on the basis of audit objection to be invalid. 3. That the appellant craves leave to add, alter/or amend any of the grounds of appeal during the course of hearing. 2. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose fully and truly all material facts necessary for the assessment. I find that in the instant case notice u/s 148 was issued on 01.03.2013 which is clearly more than 4 years from the end of the relevant assessment year. From the copy of the reasons recorded it is noted that in the instant case there is no new set of facts. The reassessment is sought to be done only on the basis of a change in op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not find any such finding by the AO. In fact, I find from the reasons recorded that reopening has been done on an audit query. In view of the above factual and legal position re-opening is held to be barred by limitation as it is done clearly beyond the period of four years from the end of the relevant assessment year. Hence, re-opening is quashed. These grounds are allowed. Since the reassessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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