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of <h1>Income Tax Assessment Reopening Quashed After Department Mistakenly Provided Reasons for Wrong Assessment Year Under Section 148</h1> <h3>M/s. Cognizant Technology Solutions Pvt Ltd, Versus Deputy Commissioner of Income Tax, Chennai, The Additional Commissioner of Income Tax, Chennai</h3> The HC quashed proceedings related to a notice under Section 148 of the Income Tax Act reopening an assessment for AY 2009-10. The notice was issued three ... Reopening of assessment u/s 147 - reasons to believe - figures that have been mentioned in the reasons for reopening for the AY.2009-2010 are the figures in respect of the AY.2010-11 - HELD THAT:- Formation of reason is a sine qua non for re-opening the Assessment. In this case, the figures given for justifying the re-opening the Assessment for the Assessment Year 2010-11 has been given as the reason for re-opening the Assessment for Assessment Year 2009-10. Thus, it is clear that there was no reason available with respondent for re-opening the Assessment for Assessment Year 2009-10 though such reasons existed. The fact that the notice was issued mechanically at the fag end of limitation makes it clear that it was issued without formation of any opinion. Therefore, the impugned proceedings are liable to be quashed and are hereby quashed. WP allowed. Petition challenges notice dated 28.03.2016 issued under Section 148, Income Tax Act, 1961, re-opening assessment for AY 2009-10 originally completed on 05.03.2013. Return filed 29.09.2009. Reasons for reopening were furnished after request invoking GKN Driveshaft (India) Ltd. v. ITO. The reasons supplied duplicated the reasons and figures used for AY 2010-11; the revenue admitted a 'clerical and inadvertent mistake' that figures in the reasons for AY 2009-2010 were actually those for AY 2010-11. Court held that 'Formation of reason is a sine qua non for re-opening the Assessment.' Because the notice was issued at the 'fag end of limitation' and the reasons on the file did not pertain to AY 2009-10, there was effectively 'no reason available' and the notice was issued mechanically, without formation of any opinion. Impugned proceedings were therefore quashed and the petition allowed.
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