2016 (4) TMI 1236

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....d by the Revenue in I.T.A. No.504/Lkw/2015 for assessment year 2007-08 are as under: "1. That on the facts and in the circumstances of the case, Ld. CIT(A) has erred in quashing the proceedings u/s 147 of the Income Tax Act 1961 without appreciating the fact that as per section 147 of the I. T. Act 1961, it is not necessary to have any" fresh material for initiating reassessment proceedings. In this case, all the basic conditions required for reopening of the case as prescribed under Section 147 of the Act have been duly fulfilled.  2. That on the facts and in the circumstances of the case, Ld. CIT(A) has erred in observing that the reasons recorded by the A.O. were reappraisal of the same facts and a mere change of opinion, withou....

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.... that the reason for reopening of the case was, detection of undue claim of deduction u/s 80IA by the assessee.  3. That on the facts and circumstances of the case, Ld. CIT(A) has erred in law in placing reliance upon her own judgment in the case of same assessee for A.Y. 2009-10, when such appeal order is itself a subject matter of further appeal before Hon'ble ITAT, Lucknow. 4. That Ld. CIT(A) has grossly erred in not adjudicating upon the various additions made by the Assessing Officer in the assessment order on merit. 5. That the order of the Ld. CIT(A) deserves to be vacated and the assessment order passed by the A.O. be restored." 4. Learned D. R. of the Revenue supported the orders of Assessing Officer whereas Learned....

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....sed by him u/s 143(3) of the Act. Hence, it is apparent that opinion was formed by the Assessing Officer in course of original assessment proceedings. Thereafter on pages 23 to 26 of his order, the CIT(A) has reproduced the reasons recorded by the Assessing Officer for reopening u/s 148 of the Act. Thereafter on page No. 26 of his order, it is noted by CIT(A) that as per the reasons recorded by the Assessing Officer for reopening the assessment, the basis and reason given by the Assessing Officer is that there was disallowance of deduction u/s 80IA for assessment year 2009-10 by the Assessing Officer in that year and there is no mention in the reasons recorded by the Assessing Officer that income has escaped the assessment. Under these fact....