2023 Supreme(SC) 1806

SUPREME COURT OF INDIA
SANJIV KHANNA, M.M. SUNDRESH, JJ.
Joint Commissioner Of Income Tax & Anr. – Appellants
Versus
M/S Cognizant Technology Solutions India Pvt. Ltd. – Respondent
Petition(s) for Special Leave to Appeal (C) No(s). 92/2023 @ Diary No. 38156/2022
Decided on : 03-01-2023

Headnote:(A) Income Tax Act, 1961 - Section 143(3) - Assessment order - The court declines to issue notice in special leave petition, noting that the assessee is not responsible for the assessment order's contents and therefore, the framing of the order is not determinative of whether a change of opinion occurred. (Paras 2 and 3)

Facts of the case:
The petition arises from an appeal against the assessment order passed under Section 143(3) of the Income Tax Act, where the High Court's findings on questions raised were considered.

Findings of Court:
The court found no basis to issue notice regarding the petition, as the content and manner of the assessment order lack relevance to the assessee's involvement.

Issues: Whether the assessment order constitutes a change of opinion is not relevant since the assessee is not the author of the order.

Ratio Decidendi: The court ruled that the nature of the assessment order's content is immaterial to the determination of a change of opinion, given the lack of the assessee's involvement.

Result: Special leave petition dismissed.