TaxTMI 
TaxTMI 
2013 (3) TMI 329
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....2000, 2001-02, 2002-03 and 2003-04. All the impugned Section 148 notices were issued on 03.02.2006. Insofar as the assessment year 1999-2000 (pertaining to writ petition No.15693/2006) is concerned, the assessment is a proposed to be reopened after a lapse of four years from the end of the assessment year and therefore, the proviso to Section 147 would have to be considered. Insofar as the other three writ petitions are concerned, the proposed reopening is within the period of four years and, therefore, the issues relevant for the invocation of the proviso to Section 147 of the said Act would not require any consideration. It may be pointed out that in respect of the very same petitioner, virtually identical issues had come up for considera....
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....ioner had provided detailed answers. All facts were staring the Assessing Officer at his face. He could have drawn his own inferences and, in fact, he did by treating them as separate units. On the very same facts, he is now trying to draw a different set of inferences which is nothing but a mere change of opinion. The inspection report of September, 2004 does not indicate anything new. While considering the fuel cost argument in the earlier assessment year, when the matter travelled right up to the Tribunal, the entire factual position was examined by the Assessing Officer, the Commissioner of Income Tax (Appeals) as well as by the Tribunal and also by the Committee on Disputes and the two units were treated as separate units. We have alre....
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.... aspect of full and true disclosure but also on the aspect of change of opinion. It is a well accepted position that the issue of change of opinion is equally relevant for matters in which the reopening is sought beyond four years as it is to cases where the reopening is sought within four years of the end of the relevant assessment year. The material facts of the present writ petitions as also of WP(C) 14562/2006 are identical. Furthermore, the purported reasons which have been issued for the reopening of the assessments in respect of the years involved in the present writ petitions as also the assessment year 2000-01 involved in WP(C) 14562/2006 are common. Therefore, we are of the opinion that these writ petitions are fully covered by th....
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....ation made before the Committee on Disputes. That letter was received by the assessing officer on 07.08.2006. The re-assessment orders were passed on 04.08.2006 and were dispatched on 12.08.2006. The argument of the learned counsel for the petitioner is that it is the date of dispatch of an order which is the relevant date and that happened to be 12.08.2006, which was subsequent to the information sent to the assessing officer that an application seeking COD approval had already been filed. Based on this, the learned counsel for the petitioner submitted that once an application for COD approval had been made, no proceedings could be continued thereafter and the fact that the assessing officer was informed that such an application had been m....