The assessment of the assessee was completed u\/s 143(3) of the Act .\u00a0 After a period of four years the notice under S. 148\u00a0of the\u00a0 Act was issued\u00a0 to reopen the assessment .\u00a0 The assessee filed a writ petition against such notice. During the pendency of the writ petition, another notice under section\u00a0148\u00a0was issued to reopen the assessment for the assessment year 2009-10. The reasons recorded were that the activity carried out by the assessee did not amount to manufacture and hence the claim made by the assessee under S. \u00a080IB(4)\u00a0was to be disallowed. It was the contention of the assessee that under the\u00a0Central Excise Act, 1944\u00a0the Excise Department had accepted that the activity undertaken by it amounted to manufacture and refunded the amounts payable for the respective financial years. The Deputy Commissioner rejected the objections raised by the assessee to the reopening of the assessments. On writ the Court held that \u00a0whether the activity undertaken by the assessee amounted to manufacture or not, was deliberated upon before the respective assessment orders were passed. The assessee was specifically asked to explain the process of manufacture for claiming the benefit of deduction under S. \u00a080IB\u00a0, and the assessee had furnished all the details. It was only thereafter that the assessments were completed for the respective assessment years. The Department had not denied that the assessee had truly and fully disclosed all the materials that were required for completing the assessments. Therefore, a change of opinion based on the report of the Asst.Commissioner, Jammu under S. \u00a0131\u00a0could not amount to failure on the part of an assessee to truly and fully disclose information or documents required for the purpose of completing the assessments. The reopening of the assessments to deny the deductions under S. \u00a080IB\u00a0was without jurisdiction.( AY.2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"
S.147: Reassessment-After the expiry of four years- Manufacture -Change of opinion- Based on the basis of commission issued \u2013 Held to be bad in law and impermissible. [ S .2(29BA) 131ID , 80IB ,148 , Central Excise Act, 1944 S.2(f) ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-12686","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3iC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12686","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=12686"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12686\/revisions"}],"predecessor-version":[{"id":17658,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12686\/revisions\/17658"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}