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2013 (10) TMI 657 - HC - Income TaxRe-opening of assessment u/s 147 of the Income Tax Act beyond four years – Deduction u/s 80IB of the Income Tax Act – Held that:- Since on merit, the Tribunal has upheld the order of the CIT (Appeals), its not dealing with the first question of legality of assessment under section 147/148 does not lead to raising any substantial question of law. When the issue was squarely covered for the assessment year 2006-07, Assessing Officer in assessment year 2007-08 could not have reopened on merit the very ground. The reopening, thus, as already held by the CIT (Appeals), was bad in the eye of law. – Decided against the Revenue.
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