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In absence of new facts reopening of already examined issue was invalid
Case Law Details
- Case Name
- Mina Kumari Sahoo Vs ITO (ITAT Cuttack)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009/2010
- Courts
- All ITAT, ITAT Cuttack
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Mina Kumari Sahoo Vs ITO (ITAT Cuttack)
As observed by Hon’ble Supreme Court in the case of CIT Vs Kelvinator of India Ltd (320 ITR 561), one has to give a schematic interpretation to the words “reason to believe” failing which, section 147 would give arbitrary powers to the Assessing Officer to re-open assessments on the basis of “mere change of opinion”, which cannot be per se reason to reopen. A reassessment has to be based on fulfilment of certain pre-condition and if the concept of “change of opinion” is removed, as was contended on behalf of the Department before Hon’ble ...
