TaxTMI 
TaxTMI 
2026 (3) TMI 1574
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.... and learned Senior Standing Counsel Mr. Aaditya Bhatt for the respondent. 2. Having regard to the controversy arising in this petition, which is in a narrow compass, with the consent of the learned advocates for the respective parties, the same is taken up for final hearing. Initially the present petition was admitted on the ground of the jurisdiction of the Assessing Officer and the Faceless Assessing Officer. However, this Court vide order dated 17.09.2025 had concluded the issue and thereafter had kept the present matter to be considered on merits separately. In wake of such factual aspect, the present petition is taken up for consideration on merits 3. Present petition preferred under Article 226 of the Constitution of India assa....
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....ction 143(3) of the Act vide order dated 27.12.2018 whereby the return filed by the petitioner was accepted. 4.2. The respondent authority by way of show cause notice dated 09.03.2023 under clause (b) of Section 148A of the Act initiated reassessment proceedings. It is the case of the petitioner that the show cause notice dated 09.03.2023 issued under Section 148A(b) of the Act was not served upon the petitioner either through E-mail or post or courier and despite such fact, the respondent authority vide order dated 24.03.2023 passed an order under Section 148A(d) of the Act and concluded that there was escapement of income to the tune of Rs. 4,21,22,151/- and thereafter proceeded to issue notice under Section 148 of the Act which are im....
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.... that of his predecessor on the same set of facts. It is, thus, submitted that having formed an opinion at the original assessment stage, it is now not open to change the opinion and take a different stand based on the very same set of facts and information. Hence, it is urged that the reassessment is invalid and unwarranted. Even otherwise, this Court has time and again taken a view that mere change of opinion is not sufficient to reopen the completed assessment. 6. Per contra, learned Senior Standing Counsel Mr. Aaditya Bhatt for the respondent has submitted that the case of petitioner was reopened by issuing notice under Section. 148 of the Act on 24.03.2023, as per new provision of Sections 148 and 148A of the Act amended vide Financ....
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....scaped assessment for the Assessment Year 2016-17. Hence, notice under Section 148 of the Act was issued on 24.03.2023 along with order under Section 148A(d) of the Act. 6.2. In view of the facts as narrated above, learned Senior Standing Counsel Mr. Bhatt has submitted that at the time of original assessment proceedings, the aforesaid information was not available on the records and therefore, it cannot be a case of change of opinion as there was no opinion formed in the first instance. The Assessing Officer through the application of mind on the information, formed an opinion and satisfied that the information available on record suggests that the income chargeable to tax in the case of the petitioner has escaped assessment. Thus, ther....
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....ded in the order issued under Section 148A(d) of the Act was already considered by the Assessing Officer in the Assessment Order dated 24.03.2023. The Assessing Officer does not have the power to review his own assessment arrived at during the original assessment. The petitioner had provided all the information which was considered by the respondent. It is settled law that the proceedings under Section 148 of the Act cannot be initiated to review the earlier stand adopted by the Assessing Officer. The Assessing Officer cannot initiate reassessment proceedings to have relook with the documents filed in the original assessment proceedings. The power to reexamine cannot be exercised from time to time. This issue has been categorically settled ....