Change of opinion challenge to reassessment notice where warranty provision was already examined in original assessment.

A reopening notice under section 148 was prima facie vulnerable to challenge where the same warranty provision had already been specifically queried during the original section 143(3) assessment. The assessment record showed that the Assessing Officer sought details of the provision's basis, opening balance, actual payments and comparative figures, and the assessee replied before the assessment was completed without disallowance. On those facts, the proposed reopening was based on a matter already examined, supporting a change-of-opinion objection. Authority dealing with cases where no such query had been raised was distinguished on that basis, and interim relief was granted in terms of prayer clause (D).

---

---

Issues: Whether the notice reopening the assessment under section 148 was prima facie vulnerable as a case of change of opinion, where the very issue of the warranty provision had been queried during the original assessment under section 143(3).

Analysis: The assessment record showed that the Assessing Officer had specifically called for details regarding the warranty provision, including its basis, opening balance, actual payments and comparative figures for earlier years. The assessee furnished a reply, and the original assessment was completed without disallowing the claim. On these facts, the reopening was based on the same matter that had already been examined in assessment proceedings. The contrary reliance placed on authority dealing with cases where no such query had been raised was distinguished on that basis.

Outcome: Interim relief was granted in terms of prayer clause (D), indicating prima facie acceptance that the reopening notice was liable to be interfered with.

---