- (1.) HEARD counsel for the parties. According to petitioner, merely on the basis of the decision given by the Commercial Taxes Tribunal in another proceedings of subsequent year of assessment, the Assessing Officer cannot reopen already decided cases because of the reason that the Assessing Officer decided the cases after carefully looking into factual and legal issues and reopening of the decided cases can be under section 19(1)(b), of the Bihar Finance Act, 1981 and are covered under that provision and upon satisfaction of the authority about the escapement of taxes.
(2.) ESCAPEMENT of taxes had already been considered by various authorities, wherein it has been held that change in opinion can not be the reason for reopening of the matter, nor subsequent decision given in another case can be the reason for reopening of the assessment. However, all these points can be raised by the writ petitioner before the Assessing Authority, who may consider all legal issues also. Therefore, we are not inclined to entertain the writ petitions. We are making it clear that rejection of the writ petitions may not be treated to be an expression of opinion of ours on any issue and we are not confining the issues as mentioned in the petitions to be the only questions. Therefore, the petitioner is free to raise all legal and factual issues before the same authority who may decide the matter according to law. All these writ petitions are disposed of.;