2018 (11) TMI 1984

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....AIBHAVI K PARIKH(3238) for the PETITIONER(s) No. 1 None for the RESPONDENT(s) No. 1 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Tushar Hemani, learned advocate for the petitioner invited attention to the reasons recorded to submit that the assessing officer seeks to reopen the assessment on the ground that the assessee has claimed excess depreciation under section 32 ....

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....ded. It was further submitted that the assessment for the assessment year 2011-12 is sought to be reopened by the impugned notice dated 19.2.2018, which is clearly beyond a period of four years from the end of the relevant assessment year, without there being any failure on the part of the petitioner to disclose fully and truly all material facts necessary for its assessment. It was submitted that....