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DELHI HIGH COURT
A.K.SIKRI, SANJIV KHANNA, R.V.EASWAR
Commissioner of Income Tax – Appellant
Versus
Usha International Limited – Respondent
JUDGMENT
Sanjiv Khanna, J.
1. By order dated 23rd April, 2012 in ITA No. 2026/2010, Commissioner of Income Tax - VI, New Delhi vs. Usha International Limited, the following substantial questions of law have been referred to this Full Bench:
"(i) What is meant by the term "change of opinion?
(ii) Whether assessment proceedings can be validly reopened under Section 147 of the Act, even within four year, if an assessee has furnished full and true particulars at the time of original assessment with reference to income alleged to have escaped assessment and whether and when in such cases reopening is valid or invalid on the ground of change of opinion?
(iii) Whether the bar or prohibition under the principle "change of opinion" will apply even when the Assessing Officer has not asked any question or query with respect to an entry/note, but there is evidence and material to show that the Assessing Officer had raised queries and questions on other aspects?
(iv) Whether and in what circumstances Section 114 (e) of the Evidence Act can be applied and it can be held that it is a case of change of opinion?"
2. We need not refer to the factual matrix relating to ITA 2026/2010 (supra) but a
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