9911796707
TMI Blog2017 (4) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... ereof. 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 Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... depreciation. The case was selected for scrutiny. The assessee was served with a notice under Section 142 [1] [2] of the Act. Number of questions were raised by the Assessing Officer in the notice dated 7th August 2012; including with respect to depreciation claimed by the assessee at the rate of 30%. That thereafter, the Assessing Officer framed the assessment allowing 30% depreciation on certain equipments against the regular/normal depreciation; as claimed by the assessee. 2.2 That thereafter, the petitioner has been served with the impugned Notice under Section 148 of the Act alleging inter alia that the income chargeable to tax has escaped assessment for Assessment Year 2010-2011 within the meaning of Section 147 of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epreci ation at 30% Depreci ation allowab le @ 15% Excess Deprecia tion allowed TATA- 407 5151 5151 1545 773 773 Tankers 807393 4=(867 6934- sold- 603000 313000 0 838693 4 251608 0 125804 0 1258040 Trailor A/c. 717500 140000 0 230000 0 441750 0 980250 490125 490125 Truck 82594 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 279387 0 702614 2 171829 4 859147 859147 Total 133980 83 758191 9 120111 20 466178 05 117990 94 589954 6 58,99,54 6 The depreciation at higher rate of 30% was claimed on the ground that the assessee was claimed on the ground that the assessee was hiring Vehicles/Heavy vehicles Machinery. It was revealed from assessment records that the assessee was not engaged in the business of transportation of goods on hire, but was engaged in the business of Oil Field Services/Rig Shifting Services work for which above vehicles were used. The ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected the objections. Hence, the petitioner has preferred the present Special Civil Application under Article 226 of the Constitution of India for the aforestated reliefs. 3. Learned advocate appearing on behalf of the petitioner has chosen to remain absent. However, considering the order passed by the Division Bench of this Court dated 3rd November 2015, in which the Division Bench has quoted the submissions made on behalf of the petitioner, it appears that reopening of the assessment for A.Y 2010-2011 is sought to be challenged mainly on the ground that reopening is nothing, but a change of opinion by the subsequent Officer in as much as at the time of scrutiny assessment, the claim of the petitioner of depreciation at the rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 2015, in which the submissions made on behalf of the petitioner-assessee are recorded, and the reasons recorded by the Assessing Officer to reopen the assessment for A.Y 2010-2011, it appears 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. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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