TMI Blog2020 (2) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... s in contravention of Section 40A(3) read with Rule 6DD of the Rules was before the AO and therefore invocation of Section 148(1) was hit by the doctrine of change of opinion. Only contention raised before us is that in the original assessment order no opinion at all was formed and therefore, it was erroneous for the Commissioner and the Tribunal to held to be a case of change of opinion. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been filed by the revenue against the orders of the Commissioner of Income Tax (Appeal)-3, Gurgaon and the Income Tax Appellate Tribunal Division Bench 'A', Chandigarh whereby, the stand of the assessee was accepted and notice under Section 148 of the Income Tax Act 1961 (for short 'the Act') was set aside. 2. The brief facts are that a search was conducted on the premises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed by the assessee and therefore the issue of cash payments in contravention of Section 40A(3) read with Rule 6DD of the Rules was before the Assessing Officer and therefore invocation of Section 148(1) of the Act was hit by the doctrine of change of opinion. 3. The only contention raised before us is that in the original assessment order no opinion at all was formed and therefore, it was er ..... X X X X Extracts X X X X X X X X Extracts X X X X
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