1997 (10) TMI 5

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..... t party is entitled to point out a factual error or omission in the assessment. Reopening of the case on the basis of a factual error pointed out by the audit party is permissible under law - C.A. 1564 OF 1987 - - - Dated:- 1-10-1997 - S. C. SEN. and S. SAGHIR AHMAD. JUDGMENT These cases relate to the assessment years 1974-75 and 1975-76. The relevant accounting year ended on March 3 .....

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..... that the reopening was done because in the original assessment donations made to a body known as P.V.S. Memorial Charitable Trust was held by the Income-tax Officer to be eligible for deduction under section 80G. But subsequently it was pointed out by the internal audit party that the recognition which had been granted to the P. V. S. Memorial Charitable Trust had expired on September 22, 1972. T .....

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..... Officer. This is not a case of information on a question of law. The dispute as to whether reopening is permissible after the audit party expresses an opinion on a question of law is now being considered by a larger Bench of this court. There can be no dispute that the audit party is entitled to point out a factual error or omission in the assessment. Reopening of the case on the basis of a factua .....

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