TMI Blog2020 (1) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... assed 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 u/s 143(3) - CIT(A) has recorded a categorical finding in his order, and held that complete books of accounts with bills and vouchers were submitted before the AO for verification. Nothing has been come to the notice of the AO showing basis for harping a belief that income has escaped the assessment - Decided against revenue. - ITA No. 2429, 2430 and 2431/Ahd/2017 - - - Dated:- 16-1-2020 - Shri Rajpal Yadav, Judicial Member And Shri Waseem Ahmed, Accountant Member Assessee by: Shri Prateek Tosniwal, AR Revenue by: Shri M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed u/s. 143(3) of the Act determining total income at Rs.Nil. During the appellate proceedings the appellant has submitted further details with regard to original assessment proceedings. The appellant has submitted that the original assessment order u/s.143(3) of the Act was passed on 24/11/2011. The appellant has further submitted that during the original assessment proceedings all the relevant details were provided to the A.O for verification. The appellant also produced the copy of reasons recorded dated 12/08/2015 for the reopening of the assessment proceedings. According to the appellant the A.O has not brought anything on record that the appellant had either withheld any information or had furnished incorrect information during the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, while re-opening the reassessment proceedings the A.O seem to have changed the opinion based on the same set of facts and information. There are various case law such as CIT vs Kelvinator of India 320 ITR 561, Calcutta Discount Co. vs ITO 41 ITR 191 (SC). J.V A vs ITO 40 Taxmann.com Guj H.C, Gujarat State Board of School Text Book vs ACIT SCA 15715 of 2010, Guj H.C etc. with regard to reopening of assessment proceedings. In all these cases it has been held that based on change of opinion and in absence of any adverse tangible material the A.O cannot re-open the assessment proceedings. I agree with the contention of the appellant as well as place the reliance on these case law. When the similar set of facts and information wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adam, Whereas I have reasons to believe that your income chargeable to tax for the assessment year 2009-10 has escaped assessment within 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 y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 6. Deputy Commissioner of Income-tax (Exemptions)Circle-2, Ahmedabad 6. Similar reasons are recorded in the Asstt.Year 2011-12 also. A perusal of the above would indicate that in all these three years, assessments have been framed under section 143(3) of Act. Notice under section 148 of the Income Tax Act was issued after expiry of four years from the end of the rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial 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 bills and vouchers were submitted before the AO for verification. Nothing has been come to the notice of the AO showing basis for harping a belief that income has escaped the assessment. Therefore, after considering well reasoned order of the ld.CIT(A), we do not see any merit in the appeals of the Revenue. Since we concur with the ld.CIT(A) that the reopening is bad in law, we do not deem it necessary to go into other issues on merit. We uphold the orders of the ld.CIT(A) and dismiss all these appeals. 7. In the result, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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