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TMI Blog2017 (11) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... in appeal against the judgement of the Income Tax Appellate Tribunal dated 30.05.2016 raising the following question for our consideration: Whether on the facts and in the circumstances of the case, the ITAT was right in law in quashing the re-opening of the assessment order, without appreciating the fact that the reopening of the case was done on the basis of factual error pointed out by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment has been completed in view of the audit objection raised by the Revenue Audit Party. 3. Since the order of the Tribunal was somewhat brief, we had requested the learned counsel for the Revenue to place before us the original assessment file to enable us to gather correct facts. The office file, in addition to containing such note at the end of order of reassessment, also contains other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eventually issued the notice for reopening by recording reasons which only referred to this discrepancy. We also have further letter dated 30.12.2011 of the Assessing Officer to the Accountant General reiterating that the audit objection was not acceptable despite which reassessment was framed. 4. It can thus be seen that all along the Assessing Officer was under compulsion to act according to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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