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2015 (9) TMI 67 - AT - Income TaxValidity of reopening of assessment - claim for deductions under section 80HHC and 80IA - Held that:- In the course of the original assessment proceedings the claim for deductions under section 80HHC and 80IA of the Act were discussed in length and on those issue the matter was carried in appeal before the ld. CIT(A) who had partly allowed the appeal. On these facts, in the light of the law laid down by Hon’ble jurisdictional High Court in the case of United Phosphorus Limited vs. ACIT [2011 (3) TMI 1555 - GUJARAT HIGH COURT ], the order of the A.O. stood merged with the order of the CIT(A) and had no existence of it’s own, and, as such, assessment could not be reopened in respect of the said item. For this short reason alone, the impugned reassessment proceedings must stand quashed. When it was put to the learned Departmental Representative, he did not have much to say except to place reliance on the stand of the authorities below and submit that a particular aspect of the deduction was not specifically considered by the A.O. and the ld. CIT(A). That aspect of the matter is, however, not really relevant because once we come to the conclusion that order of the A.O. stood merged in the order of the ld. CIT(A) on the issue of deduction under section 80IA and 80HHC of the Act, as we are obliged to hold in the light of law laid down by Hon’ble jurisdictional High Court, these aspect of the matter are wholly academic. - Decided in favour of assessee.
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