JOSHI TECHNOLOGIES INTERNATIONAL INC.,,AHMEDABAD vs. THE ASSTT. DIT, (INTL. TAXN.),, AHMEDABAD
In the result, the appeal of the assessee is partly allowed
ITA 2388/AHD/2015[2004-05]Status: DisposedITAT Ahmedabad25 Oct 2021AY 2004-05
Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos.2388-2389/Ahd/2015 िनधा"रण वष"/Asstt. Years: 2004-2005 & 2006-07 Joshi Technologies International Inc., A.D.I.T(International Prahaladnagar Garden, Vs. Tax), 701 Parshwanath E Square, Ahmedabad. Near Titanium, Building Satellite, Ahmedabad-380015. Pan: Aaacj9592P
For Appellant: Shri Yogesh Shah, A.RFor Respondent: Shri Mohd. Usman, CIT.D.R
Section 143(3)Section 147Section 234BSection 250Section 42
reassessment has to be based on fulfilment of certain pre-conditions and if the concept of 'change of opinion' is removed as contended on behalf of the department, then in the garb of reopening the assessment, review would take place. One must treat the concept of 'change of opinion' as an in-built test to check abuse of power
