2016 (8) TMI 1184 - AT - Income Tax

Reopening of assessment - Denial of exemption under section 11(1)(a) - Held that - We find that the issue is indeed covered by the tribunal s order in assessee s own case. In any event, we find that as rightly noted by the CIT(A), the assessment has been reopened on mere change of opinion. As in the original round of the proceedings the AO has considered the very material on the basis of which assessment was already considered. We, therefore, see no reasons to interfere in the matter.

Summary

The Appellate Tribunal ITAT Ahmedabad dismissed the appeal by the Assessing Officer challenging an order by the CIT(A) for the assessment year 2007-08. The issue was found to be covered by a previous order in the assessee's own case, and the assessment was reopened on a mere change of opinion. The appeal was dismissed on August 26, 2016.