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2007 (7) TMI 245 - MADRAS HIGH COURT
In view of SC decision in another case, AO reopened the assessment u/s 147 and held that assessee is not entitled to deductions u/s 80HH, 80HHA & 80I - Tribunal was right in law in holding that, AO has no jurisdiction to reopen the assessment and seek to adjudicate the issue which had already been adjudicated by the appellate authority – Tribunal had rightly annulled the reassessment - reopening of the assessment was bad in law