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Section 143(3)33 Section 14829 Section 14716 Depreciation9 Reopening of Assessment8 Section 143(2)5 Section 142(1)5 Section 325 Section 143(1)

VIZAG SEAPORT P.LTD,VISAKHAPATNAM vs. CIT(A) 14, MUMBAI

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 2479/MUM/2015[2010-11]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri PJ Pardiwalla, CAFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 142(1)Section 143(3)Section 147Section 148Section 32

section 147 would give arbitrary powers to the Assessing Officer to re-open assessments on the basis of "mere change of opinion", which cannot be per se reason to reopen. We must also keep in mind the conceptual difference between power to review and power to re-assess. The Assessing Officer has no power to review; he has the power

VIZAG SEAPORT P.LTD,VISAKHAPATNAM vs. CIT(A) 14, MUMBAI

VIZAG SEAPORT P.LTD,VISAKHAPATNAM vs. CIT(A) 14, MUMBAI

DCIT 7(3), MUMBAI vs. VIZAG SEAPORT P.LTD, MUMBAI

DCIT 7(3), MUMBAI vs. VIZAG SEAPORT P.LTD, MUMBAI

DCIT 7(3), MUMBAI vs. VIZAG SEAPORT P.LTD, MUMBAI

VIZAG SEAPORT P.LTD,VISAKHAPATNAM vs. CIT(A) 14, MUMBAI

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1),, VISAKHAPATNAM vs. VIZAG SEAPORT PRIVATE LIMITED, , VISAKHAPATNAM

VIZAG SEAPORT PRIVATE LIMITED,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OR INCOME TAX, CIRCLE-5(1), , VISAKHAPATNAM

VIZAG SEAPORT PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 8(3)(2), MUMBAI

TEEJAY INDIA PRIVATE LIMITED.,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM