TaxTMI 
TaxTMI 
2017 (12) TMI 865
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....), seeking to reopen the assessment of the petitioner for assessment year 2010-11. 2. The facts stated briefly are that: 2.1 The respondent herein assumed jurisdiction under section 147 of the Act, seeking to reopen the assessment of the petitioner for assessment year 2010-11 and accordingly issued a notice dated 31.03.2017 under section 148 of the Act. In response to the said notice, the petitioner called upon the respondent to furnish the reasons recorded for reopening the assessment whereupon, the reasons came to be furnished to the petitioner. The reasons recorded by the respondent for reopening the assessment read as under: "In this case, assessee has not filed the return of income for the A.Y. 201011. Subsequently, on v....
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....n application under section 273A of the Act on 03.09.2013 before the Principal Commissioner of Income Tax4, Ahmedabad, pursuant to which a notice under section 148 of the Act came to be issued to the petitioner on 27.09.2013. The petitioner had filed return of income in response to such notice and disclosed the income from the sale of immovable property valued at Rs. 40,00,000/. The petitioner also enclosed therewith a copy of the return of income. It was further stated in the objections that the petitioner's return came to be accepted and the assessment was completed under section 143(3) read with section 147 of the Act on 25.02.2015 and that no income, in relation to assessment year 2009-10 had escaped assessment. The Assessing Office....
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....ction on the part of the Assessing Officer being without authority of law, the impugned notice deserves to be set aside. 4. On the other hand, learned counsel for the revenue supported the impugned notice on the grounds stated by the Assessing Officer in the order disposing of the objections. 5. As can be seen from the reasons recorded by the Assessing Officer for reopening the assessment, the formation of belief that the income has escaped assessment is based upon the fact that the assessee has not filed the return of income for assessment year 2010-11 and hence, the income derived from the sale of the immovable property valued at Rs. 40,00,000/during the financial year 2009-10 is required to be considered as income of the assessee f....
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....t Assessing Officer seeks to reopen the assessment to once again examine the very aspect which has been gone into by his predecessor Assessing Officer in the first round of proceedings under section 147 of the Act. It is settled legal position that when the Assessing Officer has applied his mind to an issue in the assessment proceedings, the successor Assessing Officer cannot seek to reopen the proceedings on the same ground as it would amount to a mere change of opinion. 7. Besides, the facts of the present case are quite gross, inasmuch as, in the reasons recorded the Assessing Officer has based his belief on the fact that the assessee has not filed any return of income on account of which there is escapement of income on account of sa....
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....ity. The object behind the assessee filing objections and the Assessing Officer passing a speaking order thereon is to ensure that if the assessee is in a position to impress upon the Assessing Officer that there is no reasonable ground for reopening the assessment, the Assessing Officer may drop the proceedings and not proceed further. In the facts of the present case, despite the fact that the assessee had duly pointed out to the Assessing Officer that he had, in fact, filed his return of income, wherein this very issue had been gone into, instead of acting fairly and reasonably and dropping the proceedings, the respondent Assessing Officer seeks to proceed further for reasons which are alien to the reasons recorded for reopening the asse....