Pr. Commissioner Of Income Tax, Jaipur-Ii Jaipur v. M/S Compucom Software Limited, It 14-15, Ricco Industrialarea, Sitapura, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No.11/2022 Pr. Commissioner Of Income Tax, Jaipur-II Jaipur. ----Appellant Versus M/s Compucom Software Limited, IT 14-15, Ricco IndustrialArea, Sitapura, Jaipur. ----Respondent For Appellant(s) : Mr. Surendra Kumar Meena, Officer Incharge HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANIL KUMAR UPMAN Order 09/03/2023 Heard. It is submitted that learned Income Tax Appellate Tribunal(hereinafter referred to as “Tribunal”) committed patent illegalityand perversity in holding that present was only a case of changeof opinion and not disclosure of new information. It is submittedthat the certificate dated 31.03.2010 issued by Divisional Engineer(Operations) APCPDCL, Nandyal clearly reflected that Wind Energyconverter was erected and interconnected to grid on 31.03.2010and the machine was only under trial run and not engaged in anygeneration on commercial basis. This clear evidence on record wascompletely ignored and therefore, there was no illegality inreopening assessment proceedings. Learned Tribunal in Para 16, 17, 18, 19 & 20 has elaboratelyexamined the submissions in this regard. The Tribunal, upon perusal of the records has recorded a finding of fact that all thesematerials were very much on record. Even the certificate dated31.03.2010 was available in the records of the original assessmentproceedings and was also looked into by the Assessing Officer. Notonly that, certificate itself states that after erection, machine wasbeing run on trial basis. Despite these facts and evidence availableon record, the Assessing Officer in the original proceedings passedthe assessment order accepting the claim of the assessee.Therefore, the finding of the Tribunal that the initiation ofreassessment proceedings were based on mere change of opinionand not on any fresh information or on account of failure on thepart of the assessee to bring relevant information on record, inour opinion, no substantial question of law arises for considerationin this appeal. The appeal is, therefore, devoid of merit and the same is,accordingly, dismissed. (ANIL KUMAR UPMAN),J(MANINDRA MOHAN SHRIVASTAVA),ACTING CJKaran/16