DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR vs. GUJARAT STATE PETROLEUM CORPORATION LIMITED, GANDHINAGAR

ITA 1254/AHD/2025Status: DisposedITAT Ahmedabad26 March 2026AY 2014-15Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)13 pages
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What did the Tribunal hold?

The Tribunal held that the reopening of assessment was invalid as it was based on a change of opinion without any fresh material. The Tribunal followed various High Court judgments stating that reopening is impermissible in such circumstances.

What were the facts?

The assessee's assessments were reopened to disallow expenses under Section 14A. The original assessments had already considered and partly disallowed such expenses. The assessee argued that the reopening was based on a change of opinion and lacked fresh material.

What were the issues?

Whether reopening of assessment under Section 147 is valid when it is based on a change of opinion and not on any fresh material? Whether disallowance under Section 14A can be made when the issue was already considered in original assessment and is subject matter of appeal?

Which sections of the Income-tax Act were involved?

Section 147,Section 14A,Section 144B,Section 115JB

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Cases cited in this judgment(7)Show list

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Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: DR. BRR Kumar & Shri T. R. Senthil Kumar

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

These cross appeals are filed by the Assessee and Revenue as against separate appellate orders both dated 28-03-2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the 2 ITA Nos. 1165 & 1166/Ahd/2025 & ITA Nos.1254 & 1249/Ahd/2025 Gujarat

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