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2015 (4) TMI 550 - HC - Income TaxReopening of assessment - Tribunal directing the AO to re-consider the issue of exemption, if any, available to the assessee, under Section 10A - Held that:- The order of remit made by the Appellate Tribunal has been rendered also noticing that the matter stands restored on the file of the Commissioner of Income Tax (Appeals) and the appeal has to be disposed of after giving opportunity of hearing to the assessee. The re-opening order having thus been affirmed, all issues as to exemptions, if any, available to the assessee, including in terms of Section 10A of the Income Tax Act, will remain open for adjudication before the Tribunal. The argument on behalf of the appellant that what has led to the impugned reopening order was merely a change of opinion of the Original Assessing Officer as contained in the Original Assessment Order does not stand. If the Assessing Officer, at the first instance, has ignored the very particular binding statutory provision, that by itself, would be sufficient ground on which the assessment order could be re-opened. The plea in that regard therefore fails. Noground arises for decision as a question of law for consideration in this appeal in favour of the assessee. - Decided against assessee.
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