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2017 (4) TMI 1015 - HC - Income TaxReopening of assessment - depreciation at the higher rate claimed - Held that:- The assessment for A.Y 2010-2011 is sought to be reopened on the ground that the petitioner had claimed depreciation at the higher rate ie., 30% instead of eligible normal rate of depreciation ie., 15%. However, it is required to be noted that the entire aspect with respect to the depreciation claimed by the assessee at the rate of 30% was gone into by the Assessing Officer at the time of scrutiny assessment. A specific query was raised by the Assessing Officer in the notice under Section 142 [1] of the Act; more particularly, in Item No. 28 thereof. Item No. 28 was with respect to the claim of 30% depreciation, as against the regular depreciation claimed by the assessee. The assessee replied to the same and thereafter, the Assessing Officer dealt with the said issue and while passing the scrutiny assessment, accepted the claim of the petitioner. Under the circumstances, the subsequent reopening of the assessment on the aforesaid ground can be said to be a change of opinion by the subsequent Assessing Officer. As per the catena of decisions of Hon’ble Supreme Court as well as of this Court, merely on the change of opinion of the subsequent officer, reopening of assessment is not permissible. Under the circumstances, on the aforesaid ground alone, the impugned Notice under Section 148 of the Act and the impugned reopening of the assessment for A.Y 2010- 2011 deserves to be quashed and set-aside. - Decided in favour of assessee
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