https://www.taxtmi.com/highlights?id=23684 Reopening of assessment - the revised claim represents, by the assessee’s own admission, the correct claim of depreciation. Whether legally permissible or not, the AO is not constrained to take cognizance thereof or form an opinion on its basis; the sole criteria being its relevancy and credibility - AT en-us Wed, 08 Jul 2015 16:05:22 +0530 Wed, 08 Jul 2015 16:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23684 Reopening of assessment - the revised claim represents, by the assessee’s own admission, the correct claim of depreciation. Whether legally permissible or not, the AO is not constrained to take cognizance thereof or form an opinion on its basis; the sole criteria being its relevancy and credibility - AT Highlights Income Tax Wed, 08 Jul 2015 16:05:22 +0530 https://www.taxtmi.com/highlights?id=23684