TMI Blog2022 (1) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... deration of material on record, one view is conclusively taken by the Assessing Officer, it would not be open to reopen the assessment based on the very same material with a view to take another view. Thus the notice issued for re-opening the assessment has been issued without jurisdiction.- Decided in favour of assessee. - WRIT PETITION NO. 3573 OF 2019 - - - Dated:- 4-1-2022 - K.R. SHRIRAM R.N. LADDHA, JJ. Mr. J.D. Mistri, Sr. Advocate a/w. Mr. Niraj Sheth i/b. Mr. Atul K. Jasani for Petitioner. Mr. Suresh Kumar for Respondents. P. C. :- Petitioner is impugning a notice dated 30/03/2019 received under section 148 of the Income Tax Act, 1961 (hereinafter referred to as the said Act ) for AY 2012-13 and the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was the material fact that was required to be disclosed, which has not been disclosed. Mr. Mistri submitted that this is nothing but change of opinion based on the same set of material which is not permissible in law. 4. Mr. Suresh Kumar, learned counsel for respondents of course contended that the reasons given for re-opening the assessment may be silent that there was any failure to disclose the material fact. But he relied upon a judgment of this Court in Crompton Greaves Ltd. v/s. Assistant Commissioner of Income Tax, Circle 6(2) (2015) 55 taxmann.com 59 (Bombay) and submitted that even if the reason for reopening does not specifically state that there was any failure on the part of petitioner to disclose fully and truly all mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer who passed the original Assessment Order had all material facts before him when he made the original assessment. When the primary facts necessary for assessment are truly and fully disclosed, the Assessing Officer is not entitled on change of opinion to commence proceedings for reassessment. This Court in Ananta Landmark Pvt. Ltd. v/s. Deputy Commissioner of Income Tax and ors. Writ Petition No.2814 of 2019 dated 14/09/2021 has held that Where on consideration of material on record, one view is conclusively taken by the Assessing Officer, it would not be open to reopen the assessment based on the very same material with a view to take another view. In paragraph 5 of the reasons recorded for re-opening, the JAO himself admits that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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