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2018 (2) TMI 1094 - GUJARAT HIGH COURTReopening of assessment - Deduction u/s. 80IA in respect of three Windmills situated at Bogat - eligibility of reasons to believe - Held that:- Assessee's claim for deduction under section 80IA of the Act was examined by the Assessing Officer minutely during the scrutiny assessment proceedings. He has given detailed reasons for reducing the claim by ₹ 3.8 lacs and accepting the rest of the claim. Any attempt now on part of the Assessing Officer to modify this position would be based on change of opinion. May be that an angle or an element of the claim may not have been directly addressed by the Assessing Officer during the original assessment to the satisfaction of the present Assessing Officer, nevertheless, same cannot be a ground for reopening of the assessment which was previously framed after scrutiny. - Decided in favour of assessee.
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