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TMI Blog2018 (11) TMI 1737X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer has confirmed the information that income subject to tax has escaped assessment. There is no whisper in the reasons recorded that there was failure on part of the assessee to truly and fully disclose all the material facts required for assessment. When there is no such mention, the Hon ble Delhi High Court in the case of M/s. Haryana Archylic Manufacturing Company vs. CIT [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng tha the reopening beyond 4 years was irregular. 2. That on the fact and in the circumstances of the case CIT(A) erred in holding the re-opening on the basis of audit objection to be invalid. 3. That the appellant craves leave to add, alter/or amend any of the grounds of appeal during the course of hearing." 2. After hearing rival contentions, we find that the ld. CIT(A) at para 4.3. of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instant case notice u/s 148 was issued on 01.03.2013 which is clearly more than 4 years from the end of the relevant assessment year. From the copy of the reasons recorded it is noted that in the instant case there is no new set of facts. The reassessment is sought to be done only on the basis of a change in opinion on the same set of facts. I find that this issue is squarely covered in favor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opening has been done on an audit query. In view of the above factual and legal position re-opening is held to be barred by limitation as it is done clearly beyond the period of four years from the end of the relevant assessment year. Hence, re-opening is quashed. These grounds are allowed. Since the reassessment proceeding is quashed, I am not going into merits of the case and accordingly the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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