TaxTMI 
TaxTMI 
2012 (4) TMI 641
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....rits of the matter relating to computation of deduction under Section 10A of the Income Tax Act, 1961 ("Act", for short) and whether it is to be done before or after taking into account the brought forward losses and depreciation. 2. In the present case, the Income Tax Appellate Tribunal ("Tribunal", for short) has given a finding that it is a case of change of opinion and, therefore, the re-asse....
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....roceedings u/s 148 dated 25.3.2008.? 3. The CIT (Appeals) further records that he had seen submissions dated 16.3.2006, 22.3.2006 and 23.3.2006 on the question of deduction under Section 10A of the Act and the computation was specifically dealt with and examined at the time of original assessment. Thereafter, the Assessing Officer wanted to invoke power under Section 154 to rectify the orig....
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....ment in the assessment order is not material. The assessment order is authored by the Assessing Officer. The assessee cannot compel and prevail upon the Assessing Officer to write the order in a particular manner. In CIT vs. Eicher Ltd. (2007) 294 ITR 310 (Del), it was held as under: - 16. Applying the principles laid down by the Full Bench of this Court as well as the observations of the Punjab ....
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....g Officer and where there was a doubt, even that was clarified by the assessed in its letter dated 8th November, 1995. If the Assessing Officer, while passing the original assessment order, chose not to give any finding in this regard, that cannot give him or his successor in office a reason to reopen the assessment of the assessed or to contend that because the facts were not considered in the as....