CIT v. Kelvinator of India Ltd.

320 ITR 561Supreme Court of India2010#18 most cited

What is CIT v. Kelvinator of India Ltd. authority for?

An Assessing Officer cannot initiate reassessment proceedings under Section 147 of the Income Tax Act based on a mere change of opinion. Reassessment is permissible only when there is fresh tangible material leading to the belief of income escapement, not merely a review of existing facts.

1,673

judgments rely on this decision, according to BharatTax’s citation analysis of 367,514 Indian tax judgments — from 2010 to 2026.

Also referred to as

CIT v. Kelvinator of India Ltd. · Kelvinator of India · Section 147 · Section 148 · reassessment proceedings · mere change of opinion · fresh tangible material · escapement of income · reason to believe · validity of reassessment

Also reported as

187 Taxmann 3122 SCC 723187 Taxmann.com 312

Sections most often in play

Section 147Section 143(3)Section 148Section 142(1)Section 151Section 143(2)Section 68Section 139
Read the full judgment

Issues it is cited on

kelvinatorfresh tangible materialmere change of opinionfirst proviso to section 147material facts necessary for assessmentfull and true disclosurechange of opinionbeyond four yearslive linktangible materialescapement of incomereason to believe

Judgments citing CIT v. Kelvinator of India Ltd.

DCIT, Chennai vs. Rakindo Kovai Township P Ltd., Chennai

Appeal stands dismissed

ITA 831/CHNY/2017[2009-10]Status: DisposedITAT Chennai05 May 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D.Anand (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT)-Ld. DR
Section 143(3)Section 71(1)

…material coming to the possession of Ld. AO. Rather the formation of belief is on the same set of material which was available before Ld. AO during the course of assessment proceedings. The Hon’ble Supreme Court in the case of Kelvinator of India Ltd. (2010; 320 ITR 561) held that reasons to believe must be based on new information. The Ld. AO has power to reassess but no power to review. Formation of belief on same set of material would result into review of the order. After 01.04.1989, the assesseing officer has power to reopen provided there is tangible material to come to the conclusion that there was escape…

Principal Commissioner of Income Tax Circle 2 vs. M/S. Central Cottage Industries Corporation of India Ltd

ITA/141/2022HC Delhi04 May 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

Section 143(3)Section 154

…, even though no opinion had been expressed during scrutiny and, thus, the question of change of opinion did not arise. 4. It is settled law that post 01st 5. The Supreme Court in Commissioner of Income Tax, Delhi vs. Kelvinator of India Limited, (2010) 2 SCC 723 has held that the concept of ‘change of opinion’ is an in-built test to check abuse of power by the Assessing Officer. It has further held that after 01 April, 1989, the Assessing Officer can issue notice for reassessment provided he/she has ‘reason to believe’ that the income has escaped assessment. However, ‘reason to believe’ does not me…

Strides Pharma Science Ltd, Navi Mumbai vs. The DCIT 15(1) (2), Mumbai

In the result, appeal of the assessee is allowed

ITA 1450/MUM/2021[2011-12]Status: DisposedITAT Mumbai29 Apr 2022AY 2011-12

Bench: Us.

Section 143(3)Section 144C(5)Section 147Section 148Section 92C

…e decision of Hon’ble Jurisdictional High Court in the case of Western Outdoor Interactive P Ltd., vs. ITO reported in 286 ITR 620. 3.3. The law is also very well settled by the Hon’ble Supreme Court in the case of CIT vs Kelvinator of India Ltd., reported in 320 ITR 561 wherein it was held that reassessment cannot be made on mere change of opinion and the ld. AO cannot be given a second innings to review the same set of facts in the guise of reopening. In view of the above, we have no hesitation in quashing the re-assessment proceedings as void ab initio. Since the reassessment is quashed, the other grounds rais…

Hsbc Asset Management (India) Private Limited, Mumbai vs. Income Tax Officer 1(1)(2), Mumbai

In the result, ground no.1 raised by assessee is allowed and assessment order framed found to be without jurisdiction

ITA 7292/MUM/2017[2008-09]Status: DisposedITAT Mumbai29 Apr 2022AY 2008-09

Bench: Shri Rahul Chaudhary & Shri Gagan Goyalhsbc Asset Management (India) Pvt. Ltd. 3Rd Floor, Mercantile Bank Chamber, 16 Veer Nariman, Mumbai-400001 Pan: Aabch0007N ...... Appellant Vs. Ito-1(1)(2) Mumbai. ..... Respondent Appellant By : Sh. Niraj Sheth, Ar Respondent By : Sh. Tejinder Pal Singh Anand, Sr. Dr Date Of Hearing : 28/02/2022 Date Of Pronouncement : 29/04/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-6, Mumbai [Hereinafter Referred To As ‘The Cit (A)’] Vide Order Dated 13.10.2017 For The Assessment Year (Ay) 2008-09. The Assessee Has Raised The Following Grounds Of Appeal: The Following Grounds Of Appeal Are Distinct & Separate & Without Prejudice To Each Other. 1. On The Facts & In Law, The Commissioner Of Income-Tax (Appeals) - 6, Mumbai [‘Cit(A)’] Erred In Upholding The Reassessment Proceedings Under Section 148 Of The Income-Tax Act, 1961 (‘The Act’) Initiated After Four Years From The End Of Relevant Assessment Year, Without Appreciating The Fact That Assessment Under Section 143(3) Was Made & The Appellant Had Disclosed Fully & Truly All Material Facts Necessary

For Appellant: Sh. Niraj Sheth, ARFor Respondent: Sh. Tejinder Pal Singh Anand, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 148Section 37(1)Section 40A(9)

…ion 147 of the Act does not postulate conferment of power upon the Assessing Officer to initiate reassessment proceedings upon mere change of opinion.” 6 (e) The aforesaid decision in the case of CIT vs. Kelvinator has now been affirmed by the Supreme Court (320 ITR 561) with the following observations: “We must keep in mind the conceptual difference between power to review and power to re-assess. The Assessing Officer has no power to review; he has the power to reassess. But re-assessment has to be based on fulfilment of certain pre- condition and if the concept of “change of opinion” is removed, as contended…

Areen Consultants P.Ltd, Navi Mumbai vs. DCIT (OSD) 10(3), Mumbai

ITA 3544/MUM/2019[2008-09]Status: DisposedITAT Mumbai28 Apr 2022AY 2008-09
For Appellant: Shri Satish Mody
Section 143(3)Section 147Section 148Section 250

…be re-opened and inquiry cannot be made in the cases where there have been income escaping tax.” (Emphasis Supplied) The above observations of the CIT(A) are contrary to the judgment of Hon‟ble Supreme Court in the case of CIT vs. Kelvinator of India Ltd. : 320 ITR 561 (SC) wherein it has been held as under: “On going through the changes, quoted above, made to Section 147 of the Act, we find that, prior to Direct Tax Laws (Amendment) Act, 1987, re-opening could be done under above two conditions and fulfillment of the said conditions alone conferred jurisdiction on the Assessing Officer to make a back assessme…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 892/PUN/2017[2008-09]Status: DisposedITAT Pune20 Apr 2022AY 2008-09

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…law that the Assessing Officer had no power to revise assessment which has been concluded and no assessment can be reopened on the mere change of opinion as held by the Hon’ble Supreme Court in the case of CIT vs. Kelvinator of 16 Poona Club Ltd. India Ltd., 320 ITR 561 (SC). Thus, we are of the considered opinion that the Assessing Officer had failed to satisfy necessary ingredients before invoking the jurisdiction u/s 147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 891/PUN/2017[2007-08]Status: DisposedITAT Pune20 Apr 2022AY 2007-08

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…law that the Assessing Officer had no power to revise assessment which has been concluded and no assessment can be reopened on the mere change of opinion as held by the Hon’ble Supreme Court in the case of CIT vs. Kelvinator of 16 Poona Club Ltd. India Ltd., 320 ITR 561 (SC). Thus, we are of the considered opinion that the Assessing Officer had failed to satisfy necessary ingredients before invoking the jurisdiction u/s 147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 890/PUN/2017[2006-07]Status: DisposedITAT Pune20 Apr 2022AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…law that the Assessing Officer had no power to revise assessment which has been concluded and no assessment can be reopened on the mere change of opinion as held by the Hon’ble Supreme Court in the case of CIT vs. Kelvinator of 16 Poona Club Ltd. India Ltd., 320 ITR 561 (SC). Thus, we are of the considered opinion that the Assessing Officer had failed to satisfy necessary ingredients before invoking the jurisdiction u/s 147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No…

Assistant Commissioner of Income-Tax, Circle - 4, Pune vs. M/S. Poona Club Ltd, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 1939/PUN/2017[2013-14]Status: DisposedITAT Pune20 Apr 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…law that the Assessing Officer had no power to revise assessment which has been concluded and no assessment can be reopened on the mere change of opinion as held by the Hon’ble Supreme Court in the case of CIT vs. Kelvinator of 16 Poona Club Ltd. India Ltd., 320 ITR 561 (SC). Thus, we are of the considered opinion that the Assessing Officer had failed to satisfy necessary ingredients before invoking the jurisdiction u/s 147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No…

Assistant Commissioner of Income Tax, Pune vs. M/S. Poona Club Ltd., Pune

In the result, the appeal filed by the Revenue in ITA

ITA 1238/PUN/2017[2012-13]Status: DisposedITAT Pune20 Apr 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…law that the Assessing Officer had no power to revise assessment which has been concluded and no assessment can be reopened on the mere change of opinion as held by the Hon’ble Supreme Court in the case of CIT vs. Kelvinator of 16 Poona Club Ltd. India Ltd., 320 ITR 561 (SC). Thus, we are of the considered opinion that the Assessing Officer had failed to satisfy necessary ingredients before invoking the jurisdiction u/s 147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No…

Assistant Commissioner of Income Tax, Pune vs. M/S. Poona Club Ltd., Pune

In the result, the appeal filed by the Revenue in ITA

ITA 1237/PUN/2017[2011-12]Status: DisposedITAT Pune20 Apr 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…law that the Assessing Officer had no power to revise assessment which has been concluded and no assessment can be reopened on the mere change of opinion as held by the Hon’ble Supreme Court in the case of CIT vs. Kelvinator of 16 Poona Club Ltd. India Ltd., 320 ITR 561 (SC). Thus, we are of the considered opinion that the Assessing Officer had failed to satisfy necessary ingredients before invoking the jurisdiction u/s 147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No…

Assistant Commissioner of Income Tax, Pune vs. M/S. Poona Club Ltd., Pune

In the result, the appeal filed by the Revenue in ITA

ITA 1235/PUN/2017[2008-09]Status: DisposedITAT Pune20 Apr 2022AY 2008-09

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…law that the Assessing Officer had no power to revise assessment which has been concluded and no assessment can be reopened on the mere change of opinion as held by the Hon’ble Supreme Court in the case of CIT vs. Kelvinator of 16 Poona Club Ltd. India Ltd., 320 ITR 561 (SC). Thus, we are of the considered opinion that the Assessing Officer had failed to satisfy necessary ingredients before invoking the jurisdiction u/s 147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 895/PUN/2017[2012-13]Status: DisposedITAT Pune20 Apr 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…law that the Assessing Officer had no power to revise assessment which has been concluded and no assessment can be reopened on the mere change of opinion as held by the Hon’ble Supreme Court in the case of CIT vs. Kelvinator of 16 Poona Club Ltd. India Ltd., 320 ITR 561 (SC). Thus, we are of the considered opinion that the Assessing Officer had failed to satisfy necessary ingredients before invoking the jurisdiction u/s 147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 894/PUN/2017[2011-12]Status: DisposedITAT Pune20 Apr 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…law that the Assessing Officer had no power to revise assessment which has been concluded and no assessment can be reopened on the mere change of opinion as held by the Hon’ble Supreme Court in the case of CIT vs. Kelvinator of 16 Poona Club Ltd. India Ltd., 320 ITR 561 (SC). Thus, we are of the considered opinion that the Assessing Officer had failed to satisfy necessary ingredients before invoking the jurisdiction u/s 147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 893/PUN/2017[2009-10]Status: DisposedITAT Pune20 Apr 2022AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…law that the Assessing Officer had no power to revise assessment which has been concluded and no assessment can be reopened on the mere change of opinion as held by the Hon’ble Supreme Court in the case of CIT vs. Kelvinator of 16 Poona Club Ltd. India Ltd., 320 ITR 561 (SC). Thus, we are of the considered opinion that the Assessing Officer had failed to satisfy necessary ingredients before invoking the jurisdiction u/s 147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 4, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 2242/PUN/2017[2014-15]Status: DisposedITAT Pune20 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…law that the Assessing Officer had no power to revise assessment which has been concluded and no assessment can be reopened on the mere change of opinion as held by the Hon’ble Supreme Court in the case of CIT vs. Kelvinator of 16 Poona Club Ltd. India Ltd., 320 ITR 561 (SC). Thus, we are of the considered opinion that the Assessing Officer had failed to satisfy necessary ingredients before invoking the jurisdiction u/s 147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No…

Assistant Commissioner of Income-Tax, Circle - 4, Pune vs. M/S. Poona Club Ltd, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 2221/PUN/2017[2014-15]Status: DisposedITAT Pune20 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…law that the Assessing Officer had no power to revise assessment which has been concluded and no assessment can be reopened on the mere change of opinion as held by the Hon’ble Supreme Court in the case of CIT vs. Kelvinator of 16 Poona Club Ltd. India Ltd., 320 ITR 561 (SC). Thus, we are of the considered opinion that the Assessing Officer had failed to satisfy necessary ingredients before invoking the jurisdiction u/s 147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No…

Poona Club Ltd., Pune vs. Deputy Commissioner of Income-Tax, Circle - 4, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 1653/PUN/2017[2013-14]Status: DisposedITAT Pune20 Apr 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…law that the Assessing Officer had no power to revise assessment which has been concluded and no assessment can be reopened on the mere change of opinion as held by the Hon’ble Supreme Court in the case of CIT vs. Kelvinator of 16 Poona Club Ltd. India Ltd., 320 ITR 561 (SC). Thus, we are of the considered opinion that the Assessing Officer had failed to satisfy necessary ingredients before invoking the jurisdiction u/s 147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No…

Assistant Commissioner of Income Tax, Pune vs. M/S. Poona Club Ltd., Pune

In the result, the appeal filed by the Revenue in ITA

ITA 1236/PUN/2017[2009-10]Status: DisposedITAT Pune20 Apr 2022AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…law that the Assessing Officer had no power to revise assessment which has been concluded and no assessment can be reopened on the mere change of opinion as held by the Hon’ble Supreme Court in the case of CIT vs. Kelvinator of 16 Poona Club Ltd. India Ltd., 320 ITR 561 (SC). Thus, we are of the considered opinion that the Assessing Officer had failed to satisfy necessary ingredients before invoking the jurisdiction u/s 147 of the Act and, therefore, the reassessment proceedings are not valid in law. Accordingly, we quash the reassessment proceedings. 13. In the result, the appeal filed by the assessee in ITA No…

M/S. Nitesh Estates Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 5(1)(2), Bangalore

In the result appeal filed by assessee stands allowed on legal issue raised in ground no

ITA 1486/BANG/2019[2009-10]Status: DisposedITAT Bangalore20 Apr 2022AY 2009-10

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2009-10 M/S. Nitesh Estates The Deputy Ltd., Commissioner Of Nitesh Time Square, Income Tax, 7Th Floor, #8, M.G. Road, Circle – 5 [1][2], Bangalore – 560 001. Vs. Bangalore. Pan: Aabcn9267C Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate : Shri Sankar Ganesh K, Jcit Revenue By (Dr) Date Of Hearing : 04-02-2022 Date Of Pronouncement : 20-04-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against Order Dated 28/03/2019 Passed By The Ld. Cit(A)-5, Bangalore For Assessment Year 2009-10 On Following Grounds Of Appeal: “1. The Orders Of The Authorities Below In So Far As They Are Against The Appellant Are Opposed To Law, Equity, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Case. 2. The Order Of Re-Assessment Is Bad In Law & Void-Ab- Initio For Want Of Requisite Jurisdiction Especially, The Mandatory Requirements To Assume Jurisdiction U/S 148 Of The Act Did Not Exist & Have Not Been Complied With & Consequently, The Re-Assessment Requires To Be Cancelled. 3. The Learned Cit[A] Ought To Have Appreciated That There Was No Fresh Material To Show That Income Had Escaped Assessment Especially When There Was A Scrutiny

For Appellant: Shri V. Srinivasan, Advocate
Section 143Section 143(3)Section 147Section 148Section 234

…any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year)." 6.3 Considering the above, the Apex Court in the case of Kelvinator of India Ltd. (320 ITR 561) (SC) observed and held in para 4 as under :- "4. On going through the changes, quoted above, made to Section 147 of the Act, we find that, prior to Direct Tax Laws (Amendment) Act, 1987, re-opening could be done under above two conditions and fulfillment of the said conditions alone conferred jurisdiction on the Assessing Officer to make a back…