TMI Blog2022 (7) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... er to the reopening of the assessment. - W.P. (C) No. 4440 of 2022 - - - Dated:- 21-7-2022 - Chief Justice Justice R.K. Pattanaik For the Petitioner : Mr. Sidhartha Ray, Advocate. For IT Department : Mr. R.S. Chimanka, Sr. Standing Counsel along with Mr. A. Kedia, Jr. Standing Counsel. ORDER Dr. S. Muralidhar, CJ. 1. The challenge is the present petition is to a notice issued to the Petitioner under Section 148 of the Income Tax Act 1961(Act) dated 31 st March, 2021 and the subsequent order dated 28th January, 2022 of the National Faceless Assessment Centre, (NAFAC), New Delhi rejecting the objections filed by the Petitioner to the reopening of the assessment. 2. The reopening was sought to be made of an ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed merely on a change of opinion and not on any new material. The NFAC has by the further order dated 28 st January, 2022 rejected the objections. 6. This Court has heard the submissions of Mr.Ray, learned counsel appearing for the Petitioner as well as Mr. R.S. Chimanka, Sr. Standing Counsel for the Department. 7. A perusal of the reasons provided by the Department by letter dated 13th May, 2021 to the reopening of the assessment for the aforementioned AY 2014-15 reveals that, it refers to the tax audit report and the information available in the books of accounts of the Petitioner. It then proceeds to say from the above details, it is revealed that the trust was selling medicines with huge margin of profit..... Interestingly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the grab of reopening the assessment, review would take place. One must treat the concept of change of opinion as an in-built test to check abuse of power by the Assessing Officer. 9. This Court too has in similar circumstances, where there was a mere change of opinion on the same materials, set aside the reassessment notice and the consequential assessment order by its judgment dated 15th February, 2022 in Writ Petition (Civil) No. 25229 of 2017 (M/s. Tuff Tubes (Orissa) Pvt. Ltd. v. The Deputy Commissioner of Income Tax, Corporate Circle-1(2), Bhubaneswar). 10. For the aforementioned reasons, this Court quashes the notice dated 31st March, 2021 issued to the Petitioner under Section 148 of the Act and the consequential orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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