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TMI Blog2020 (1) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... reopening of the assessment is bad in law. 3. With the assistance of the ld.representatives, we have gone through the record carefully. It emerges out from the record that originally assessments have been framed under section 143(3) of the Act in the case of the respondents. The AO thereafter recorded reasons, and reopened the assessments. He did not grant benefit of sections 11 and 12 and determined its taxable income. Dissatisfied with order of the AO, the assessee carried the matter in appeal before the ld.CIT(A). The ld.CIT(A) has quashed the reassessments in all three years. Order of the ld.CIT(A) is verbatim same except variations of dates in all these three years. Therefore, for the facili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he reasons recorded for the re-opening of assessment proceedings as well as the original assessment order and the impugned re-assessment order. It is observed that during the original assessment proceedings the A.O has asked for various details including the important activities carried out by the appellant The appellant has submitted these details before the A.O along with complete books of accounts with bills and vouchers for verification. It is a matter of fact that the appellant has produced all the necessary required details before the A.O. On going through the reasons recorded for the reopening of assessment the A.O has also not mentioned anything adverse which has come to his notice or any new fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssession then, the reopening of assessment proceedings would be considered as a case of change of opinion. Therefore, in my opinion, the re-opening of assessment proceedings for A.Y.2009-10 is itself wrong, null and void ab initio. Therefore, the ground of appeal No. 1 is hereby allowed." 4. The ld.counsel for the assessee has relied upon the orders of the ld.CIT(A), whereas, the ld.CIT-DR relied upon orders of the AO of these three years. 5. A perusal of the record would indicate that copy of the reasons for reopening of the assessment has been placed on record by the assessee. It reads as under: Asstt.Year 2009-10 "OFFICE OF THE DY.COMMISSIONER OF INCOEM-TAX (EXEMTPIONS) CIRCLE-2, 2ND FLOOR NATURE V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess/re-assess the income for the said assessment year and I hereby require you to deliver to me within 30 days from the service of this notice, a return, in the prescribed form of your income for the said assessment year. 3. This notice is being issued after obtaining the necessary satisfaction of the commissioner of Income Tax Exemptions the Central Board of Direct Taxes. Sd/-/1.12.2015 (J.K.Parikh) Deputy Commissioner of Income-tax (Exemptions)Circle-2, Ahmedabad Note : 1. If you feel any difficulty in the matter of filing in the return form or desire clarification on any other matter pertaining to your Income Tax liability, you may contact the : Public Relation Officer Or & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the meaning of section 147 of the Income Tax Act, 1961. 2. I, therefore, propose to assess/re-assess the income for the said assessment year and I hereby require you to deliver to me within 30 days from the service of this notice, a return, in the prescribed form of your income for the said assessment year. 3. This notice is being issued after obtaining the necessary satisfaction of the commissioner of Income Tax Exemptions the Central Board of Direct Taxes. Sd/-/1.12.2015 (J.K.Parikh) Deputy Commissioner of Income-tax (Exemptions)Circle-2, Ahmedabad Note : 1. If you feel any difficulty in the matter of filing in the return form or desire clarification on any other matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd truly. A perusal of the reason would indicate that no such circumstance has been highlighted by the AO. It is also pertinent to observe that perusal of the reasons extracted (supra) would disclose that AO has not assigned any reason to show how the income of the assessee chargeable to tax has escaped the assessment. The same very facts were available to him when he passed original assessment orders. Even as far as Asstt.Year 2011-12 is concerned the AO has not brought on record any tangible material which came to his notice after passing of regular assessment order under section 143(3) of the Act. The ld.CIT(A) has recorded a categorical finding in his order, and held that complete books of accounts with bil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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