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TMI Blog2024 (3) TMI 1409X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014. As held by this Court in Aroni Commercials Limited [2014 (2) TMI 659 - BOMBAY HIGH COURT] once a query is raised during the assessment proceedings and Assessee has replied to it, it follows that the query raised was a subject of consideration of the AO while completing the assessment. It is also not necessary that an assessment order should contain reference and/or discussion to disclose its satisfaction in respect of the query raised. Therefore, the reopening of the assessment, in our view, is merely on the basis of change of opinion of the AO from that held earlier during the course of assessment proceedings and this change of opinion does not constitute justification and/or reason to believe that income chargeable to tax has esca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lized amount of Rs. 673 lakhs at the beginning of the year, the basis of estimates to make provision for warranty and also details of actual payment towards a warranty provision made with details of the person as also details of the preceding three assessment years indicating the opening balance and closing balance for the provision for warranty in each of the assessment years. The petitioner provided information to the respondents by their communication dated 21st January, 2014. Some of the details sought for by the Assessing Officer were not responded to by the assessee. Notwithstanding the above, the Assessing Officer on examination of the record appears to have been satisfied with the claim of provision for warranty at Rs. 8.55 crores m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer in regular assessment proceeding. In the above view, the above decision would not, prima facie, apply to the facts of the present case. 6. Thus interim relief in terms of prayer clause(D)." 2. Therefore, it is quite clear that the issue of provision of warranty for the subject assessment year was under consideration of the Assessing Officer ("AO") while passing the assessment order dated 29th March, 2014. 3. As held by this Court in Aroni Commercials Limited v. Deputy Commissioner of Income Tax-2(1) [(2014) 44 taxmann.com 304 (Bombay)] once a query is raised during the assessment proceedings and Assessee has replied to it, it follows that the query raised was a subject of consideration of the AO while completing the assessment. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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