2020 (6) TMI 400

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.... dated 28/06/2019 for the Assessment Year 2013-14. 2. The grounds of appeal raised by the revenue are as under:- 1) The Order of the ld.CIT(A)-1, Visakhapatnam is erroneous both on facts and in law. 2) The ld.CIT(A) has erred in quashing the notice issued u/s. 148 of the Act as invalid by holding that the reopening is not validly made, more particularly when the Assessing Officer has a reason to believe that the income chargeable to tax has escaped assessment and satisfied himself that it is a fit case for issue of notice u/s. 148 of the Act which was approved by the Addl. Commissioner of Income-tax. 3) The ld.CIT(A) has erred in directing the AO to delete the addition of Rs. 2,00,19,879/- made towards disallow....

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....er has reopened the assessment by issuing notice u/sec. 148, dated 28/03/2018 on the ground that an amount of Rs. 2,00,19,879/- paid towards service tax relates to A.Y. 2011-12 and is not admissible in the A.Y.2013-14, therefore total income was assessed at Rs. 24,24,68,590/-. 5. On appeal before the ld. CIT(A) it was submitted that expenditure relates to earlier year was mentioned in column No. 22(b) of the audit report filed in Form No.3CD and by considering the same, the Assessing Officer has completed the assessment on 24/03/2016 after calling the various details in respect of revised return filed by the assessee. Therefore, the Assessing Officer has already firmed opinion that the claim of the assessee of Rs. 2,00,19,879/- paid towa....

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....ginal return of income on 30/09/2013 without claiming interest paid on service tax. Subsequently, the assessee has filed revised return on 18/04/2014 by claiming deduction towards interest on service tax and admitted total income of Rs. 21,82,34,890/-. The Assessing Officer after considering the revised return filed by the assessee he has completed the scrutiny assessment u/sec. 143(3) dated 24/03/2016. In the assessment order, it was clearly mentioned that notice and questionnaire was issued and assessee submitted all the details as called for. It is also evident from the revised return of income that revision was solely for the purpose of claiming deduction towards interest on service tax, the same was taken up for scrutiny and assessm....

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....sent A.Y. 2011-13, for that purpose he filed revised return, the same is examined by the Assessing Officer and completed the assessment u/sec. 143(3), therefore the Assessing Officer has already firmed opinion that the deduction claimed by the assessee is allowable deduction and accordingly allowed. Subsequently, on the basis of very same revised return and on the very same claim the Assessing Officer came to a conclusion that the expenses claimed by the assessee relates to the earlier year i.e. A.Y. 2011-12 and not relating to the assessment year under consideration, in our opinion is merely a change of opinion and is not permissible as per the decision of the Hon'ble Supreme Court in the case of M/s.Kelvinator of India Ltd. (supra)....