Claim allowed at the original assessment stage after detailed examination cannot be disallowed by re-opening the assessment even within four years:

Asst. was framed earlier u/s 143(3) without making any disallowance in respect of “Maintenance contribution”. The asst. was sought to be re-opened within a period of four years from the end of relevant Asst. Year on the pretext that “Maintenance contribution” was not an allowable expense since it was not directly related to the assessee’s business. The Hon’ble High Court observed that AO had allowed the said claim at the stage of original assessment after detailed examination. It was held that without there being any additional record, any attempt on the part of the AO to disallow such expenditure by re-opening the assessment would be based on mere change of opinion which is not permissible in law. Accordingly, the notice u/s 148 was quashed.

[VISHWANATH ENGINEERS - SCA 204 of 2012 - GHC]