Sec. 147 of Income Tax Act, 1961—Reassessment— petitioner has challenged the impugned notice dated 30.03.2017 issued for the Assessment Year 2012-2013 seeking to re-open the assessment after a lapse of four years from the date of assessment and had requested to provide reasons for re-opening of assessment. The assessee company, M/s.Polaris Financial Technology Ltd., is engaged in the business of software development. It filed its Return of Income on 30/11/2012.  The assessee has claimed deduction u/s 80JJAA.  It was noticed by the assessing officer that the assessee had treated many persons as a workmen, who were working in managerial or administrative capacity such as Senior Project Lead, Senior consultant, etc. As these employees are not regular “workmen”, as contemplated in the Industrial Dispute Act, 1947, the payment mode do not qualify for the deduction u/s 80JJAA of the I.T.Act.  Further, the assessee failed to substantiate whether the said employees were actually receiving wages from the company less than Rs. 6500 per month. As the said conditions (iii) & (iv) of the Section 2(s) of I.D.Act are not satisfied, the said payments do not qualify for deduction u/s 80JJAA of the I.T.Act.  the finance Act, 2013 was to provide deduction on the wages paid to blue collar workers employed in industrial undertakings & not to white collar employees like the employees of the assessee company. Therefore, the payments made as wages to such employees who do not come under the purview of I.D.Act are also not eligible for deduction u/s 80JJAA of the I.T.Act.  The petitioner filed its objection to the aforesaid reasons given for re-opening of the assessment, the 1st respondent overruled the objection of the petitioner against the re-opening of the assessment. the petitioner has filed the writ petition. The petitioner contented that the respondents cannot re-open the assessment merely based on change of opinion.  It was submitted that the petitioner had given all the details to the 2nd respondent for the purpose of assessment, while claiming deduction under Section 80JJAA and therefore a mere change in opinion by an Assessing Officer, did not entitle the said officer to re-open the assessment. Court relegate the petitioner to participate in the proceedings before the assessing officer by filing appropriate representations/objections within a period of thirty days from the date of receipt of a copy of this order. The assessing officer was obliged to pass orders on merits in accordance with law. It is made clear that in case the circumstance do not justify invocation of proviso to Section 147, the assessing officer shall drop the proceedings. At the same time, while passing orders under Section 147 of the Income Tax Act, the assessing officer can pass assessment order as per Explanation 3 to Section 147 of the Income Tax Act, 1961.  Since the dispute pertains to the Assessment Year 2012-13, the assessing officer was requested to pass appropriate order within a period of sixty days from the date of receipt of a copy of this order. --- POLARIS FINANCIAL TECHNOLOGY LIMITED vs. Asstt. CIT.[2020] 23 ITCD Online 15 (MAD)