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[2008] 301 ITR 407 (BOM.) HIGH COURT OF BOMBAY Idea Cellular Ltd. v. Deputy Commissioner of Income-tax F.I. REBELLO AND R.S. MOHITE, JJ. WRIT PETITION NO. 46 OF 2008 FEBRUARY 13, 2008 Section 147 of the Income-tax Act, 1961 - Income escaping assessment - General Once all material was before Assessing Officer and he chose not to deal with several contentions raised by assessee in his final assessment order, it could not be said that he had not applied his mind; and in such a case reopening of assessment after four years could not be said to be justified Where the assessee's assessment was reopened on the ground that since the assessee had failed to disclose the income accruing on amalgamation, provisions of section 147 were applicable . Held that this was not a case where it could be said that there was failure on the part of the assessee to disclose fully and truly all material facts necessary for assessment in the relevant assessment year. The accounting entry for the amount of Rs. 9,984.15 lakhs was mentioned in the returns for the relevant year. The queries raised were replied to by the assessee. There was a full and true disclosure of all material facts placed before the Assessing Officer and thus there was no suppression of any material from the assessment officer. Therefore, all materials were placed before the Assessing Officer when he passed the order. Therefore, the pre-requisite condition contained in the proviso to section 147 to enable the reassessment to be opened after period of 4 years had elapsed had not been met. This was a case in which the Assessing Officer raised specific queries on several occasions and all the queries were answered. Once all the material was before the Assessing Officer and he chose not to deal with the several contentions raised by the petitioner in his final assessment order, it could not be said that he had not applied his mind. S.E. Dastur, R. Murlidhar and A.K Jasani for the Petitioner. Vimal Gupta and P.S. Sahadevan for the Respondent. JUDGMENT R.S. Mohite, J.-This petition filed by Idea Cellular Ltd., thereinafter referred to as "the petitioner") impugns a notice dated March 26, 2007, issued by respondent No. 1…

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