2021 (11) TMI 55

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....UMARA KURUP For Appellant : Mr.A.P.Srinivas Senior Standing Counsel For Respondent : Mr.Suhrith Parthasarathy JUDGMENT T.S. SIVAGNANAM, J. This Writ Appeal filed by Revenue is directed against the order, dated 23.01.2020, in W.P.No.23768 of 2018. 2.The writ petition was filed by the respondent, challenging the reopening of the assessment on the ground that it is a case of change ....

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....o be considered in the Assessment Order under Section 143(3) of the Act, dated 30.12.2016, the reopening of the assessment has been made. Further, it is pointed out that the Assessing Officer, after considering objections raised by the assessee to the reopening, has clearly held that the assessment was reopened within four years from the end of the Assessment Year and therefore, the first proviso ....

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....tice of the Assessing Officer, as could be seen from the reasons for reopening. After referring to Section 147 of the Act, the learned Single Bench rightly held that, if such type of reopening is permitted, there would be no end to the number of times when successive officers might apply and re-apply their mind to the same set of materials and come to different conclusions every time. 6.On fact....

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.... Commissioner of Income Tax v. Kelvinator India Limited [(2010) 320 ITR 561 (SC)] and observed that the existence of new tangible material is a jurisdictional fact and this fact must necessarily exist in order to validate the assumption of jurisdiction in law. The Court has also noticed the judgment of the Hon'ble Supreme Court in the case of Parashuram Pottery Works Co. Ltd. v. Income Tax Off....