TMI Blog2022 (2) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... r were and therefore there is escapement of income. It is therefore clear that relying on the same set of documents and facts already considered before the original assessment proceeding re-opening is proposed to take a view different from the view already taken earlier. Courts have repeatedly held that change of mind cannot be the basis for re-opening. Courts have repeatedly held that once a query is raised and that has been explained by the assessee, even if there is no discussion on that aspect in the assessment order still the Assessing Officer is deemed to have consider these points and applied his mind. All these only indicate one thing that re-opening is proposed on the basis of change of opinion. - Decided in favour of assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed on 29th September, 2021 within five days. This court in Asian Paints Ltd. (supra) held that if the Assessing Officer does not accept the objections filed, he shall not proceed further in the matter within a period of four weeks from the date of service of the said order of the objections on the assessee. This court had also directed that all Income Tax Officers concerned shall follow the proceedings strictly in all such cased of re-opening of assessment. Therefore, respondent are in breach of the order of this court. The assessment order dated 29th September, 2021 is set aside on this ground alone. Petitioner is impugning the notice dated 20th March, 2020 issued under Section 148 of the Act along with order on objections date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... query was raised by the Assessing Officer on this issue by a letter dated 14th August, 2015 and reply giving all the details were provided by petitioner by a letter dated 6th November, 2015, 27th January, 2016 etc. Courts have repeatedly held that once a query is raised and that has been explained by the assessee, even if there is no discussion on that aspect in the assessment order still the Assessing Officer is deemed to have consider these points and applied his mind. 5. All these only indicate one thing that re-opening is proposed on the basis of change of opinion. 6. In the circumstances, the impugned notice dated 20th March, 2020 is quashed and set aside. Consequently, the order passed rejecting the objections dated 24th Septemb ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
