AO cannot change his opinion in immediate next assessment year without there being any change in facts 

ACIT Vs Skyscape Developers Pvt.Ltd. (ITAT Mumbai) The asessee’s claim of depreciation, interest expenditure and administrative expenditure in respect of Block-C were disallowed by the Assessing Officer on the ground that the asset was not “put to use”. We find that in assessment year 2013-14 the Assessing Officer had accepted the contention of assessee that Block-C is complete and allowed assessee’s claim of depreciation, administrative and interest expenditure qua Block-C. In respect of the remaining project the administrative and interest expenditure was allowed to be capitalized. T...