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TMI Blog2010 (12) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the parties and perused the record. 2. By means of this writ petition, the petitioner has sought a writ in the nature of certiorari quashing the notice dated 31-3-2010 (Annexure-2) issued by respondent No. 1 under section 147/148 of the Income-tax Act (for short 'the Act') and the order dated 7-12-2010 and 10-12-2010 (Annexures-6 and 7) dismissing the objections of the petitioner. Petitioner has further sought a writ of mandamus directing the respondents to drop all subsequent assessment proceedings for the assessment year 2005-06. 3. According to the petitioner, the petitioner company is engaged in the business of providing services and facilities in connection with exploration and extraction of and production of mineral oi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the same income as was declared by the petitioner in the original assessment proceedings and no other income is chargeable as escaped assessment, therefore, the matter falls within the ambit of Proviso first appended to section 147 of the Act. 6. Learned counsel for the petitioner further contended that it is a case of change of opinion in respect of the same income which was subject-matter of earlier assessment order passed under section 143(3) of the Act and that change of opinion is not permissible in view of a Division Bench judgment rendered by Delhi High Court in the case of D.T. T.D.C. Ltd. v. Asstt. CIT [2010] 324 ITR 234 wherein in paragraph 10 the following observations have been made:- "10. The position that a me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) such income has been assessed at too low a rate; or (iii) such income has been made the subject of excessive relief under this Act; or (iv) excessive loss or depreciation allowance or any other allowance under this Act has been computed." 8. Learned counsel has therefore contended that where the income is escaped assessment, there is no bar of a period of four years and, the assessing authority has jurisdiction to issue notice under section 148 of the Act. 9. Relevant extract of section 147 of the Act reads as under: "147. Income escaping assessment. If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the completed assessments amounted to a mere change of opinion, which is not permissible as per the settled principles. 11. I have also gone through judgment rendered by a Division Bench of this Court in the case of O.N.G.C. (supra). This judgment is not on the issue of change of opinion. The Division Bench has considered the recitals and various clauses of the contract of agreement between the parties and on that ground, it has been held that the services are technical in nature. Prima facie the question whether the services rendered by the petitioner is a technical service or not, it requires scrutiny in the matter by the Court, therefore, as an interim measure it is directed that till the next date of listing, the assessment procee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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