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Petitioner: ESS ESS KAY ENGINEERING CO. (P.) LTD. VS Respondent: COMMISSIONER OF INCOME-TAX
Court Name: Supreme Court of India Judge(s): S.C. Sen, I. S. C. Sen, S. P. Kurdukar Title: ESS ESS KAY ENGINEERING CO. (P.) LTD. vs COMMISSIONER OF INCOME-TAX Case No.: Civil Appeal No. 2577 of 1982 Date of Judgment:1997-07-23 Reported As: 2001 PTD 2443 Result: Appeal dismissed
Judgment ORDER This is a case of reopening. We have perused the documents. We find there was material on the basis of which the Income-taxs Officer could proceed to reopen the case, it is not a case of mere change of opinion. We are not inclined to interfere with the decision of the High Court merely because the case of the assessee was accepted as correct in the original assessm ent for this assessm ent year. It does not preclude the Income-tax Officer to reopen the assessm ent of an earlier year on the basis of his findings of fact made on the basis of fresh materials in the course of assessm ent of the next assessment year. The appeal is dismissed. No order as to costs. .