TaxTMI 
TaxTMI 
2017 (1) TMI 1376
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.... notice dated 18/01/2016 under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") by which the Assessing Officer has sought to reopen the assessment for the Assessment Year 2011-12 alleging inter alia that the income chargeable to tax has escaped the assessment. [1.2] Special Civil Application No.13997/2016 has been preferred by the petitioner - assessee for an appropriate writ, order or direction to quash and set aside the impugned notice dated 14/12/2015 under Section 148 of the Act by which the Assessing Officer has sought to reopen the assessment for the Assessment Year 2011-12 alleging inter alia that the income chargeable to tax has escaped the assessment. [2.0] For the sake of convenience the facts in Sp....
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....opment and improvement. It appears that the petitioner - assessee provided necessary details of the said expenses vide reply dated 07/03/2014. Thereafter, the Assessing Officer completed regular assessment under Section 143(3) read with Section 147 of the Act on 14/03/2014. [2.2] Thereafter, the petitioner - assessee has been served with the impugned notice under Section 148 of the Act dated 18/01/2016 by which the assessment for the Assessment Year 2011-12 is sought to be reopened on the ground that he has reason to believe that the income chargeable to tax had escaped the assessment. At the request of the petitioner - assessee, the Assessing Officer has supplied the copy of the reasons recorded for reopening. The reasons recorded to reop....
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....er the petitioner - assessee raised the objections against the reopening contending inter alia that earlier the question with respect to long term capital gain was gone into by the Assessing Officer while framing regular assessment under Section 143(3) read with Section 147 of the Act, and therefore, the subsequent reopening on the same ground is nothing but change of opinion of the Assessing Officer, which is not permissible, and therefore, it was requested to drop the reassessment proceedings. However, the Assessing Officer had not agreed with the objections raised by the petitioner - assessee and disposed of the objections vide order dated 16/06/2016. Hence, the petitioner - assessee preferred Special Civil Application No.13995/2016. [2....
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....bmitted that after considering the material produced on record thereafter the Assessing Officer framed the assessment under Section 143(3) read with Section 147 of the Act. It is submitted that therefore the impugned reopening of the assessment is merely on change of opinion by the successor Assessing Officer, which is not permissible. [3.3] It is submitted that there is no additional material available collected by the Assessing Officer after the assessment under Section 143(3) read with Section 147 of the Act was framed. It is submitted that therefore on the same material on the basis of which earlier the assessment under Section 143(3) read with Section 147 of the Act was framed, subsequent reopening on the very material is not permissi....
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....titions. [5.0] Heard the learned advocates appearing on behalf of the respective parties at length. We have considered the entire material available on record. At the outset, it is required to be noted that the assessment for the Assessment Year 2011-12 is sought to be reopened by the Assessing Officer under Section 147 of the Act by doubting the genuineness of the bills, vouchers etc for cost of improvement incurred during different years and thereby doubting long term capital gain claimed and allowed by the Assessing Officer earlier. However, it is required to be noted that after the assessment under Section 143(1) was framed by allowing long term capital gain claimed by the petitioner - assessee thereafter the assessment was reopened an....