[aaykarbhavan] No reassessment when assessee had filed return before wrong AO as he was unaware of change of jurisdiction

No reassessment when assessee had filed return before wrong AO as he was unaware of change of jurisdiction

May 8, 2014[2014] 44 taxmann.com 399 (Gujarat)

IT: Where assessee was subjected to search operations and he filed returns of income before his original Assessing Officer, who accepted same, and subsequently Assistant Commissioner (Investigation) sought to reopen completed assessments on sole ground that assessee had filed returns with his original Assessing Officer with mala fide intentions, since in affidavit filed by department nothing had been pointed out to show that assessee with mala fide intentions filed returns before his original Assessing Officer, reopening of assessment was not sustainable

 

Regards

Prarthana Jalan

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