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2008 (7) TMI 192 - GUJARAT HIGH COURT
Reopening of assessment u/s 147 - claim for special deduction u/s 80HH and 80-I was allowed after considering the material – hence relief granted earlier cannot be denied mere for change of opinion on the same facts, which were available before the Assessing Officer – notice after four year for withdrawal of special deduction is not valid – further, it is held that successor AO cannot issue notice on the basis of reasons recorded by predecessor AO