Validity of Reopening on a new ground different from the ground on which notice was issued U/s 148A

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Validity of Reopening on a new ground different from the ground on which notice was issued U/s 148A

 

The Calcutta High court in an operating para observed as under:

 

“In the case on hand, the information has been lightly used which resulted in issuance of notice. As pointed out earlier, the assessee had submitted the explanation to the notice along with documents in support of their claim. The assessing officer has given up the said allegation which formed the basis of the notice and proceeded on a fresh ground for alleging that the transaction with some other company was an accommodation entry. Therefore, on that score also the order dated 7th April, 2022 is liable to be set aside in its entirety without giving any opportunity to reopen the matter on a different issue.”

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