It cannot be said that AO has not applied his mind when all material was placed by Assessee before him

In the impugned order dt. 13th Dec., 2007 reference has been made to the provisions of Expln. 1 to s. 147 which provides that the production before the AO of account books or other evidence from which material evidence could, with due diligence, have been discovered by the AO will not necessarily amount to disclosure within the meaning of the section. In our view, this is not a case which attracts Expln. 1 to s. 147. This was a case in which the AO raised specific queries on several occasions and all the queries were answered.

It was also sought to be contended that since the AO had not expressed any opinion regarding this matter in his original assessment order, it could not be said that there was any change of opinion in this case. In our view, once all the material was before the AO and he chose not to deal with the several contentions raised by the petitioner in his final assessment order, it cannot be said that he had not applied his mind when all material was placed by the petitioner before him.

HIGH COURT OF BOMBAY

Idea Cellular Limited.

Vs.

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