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2018 (12) TMI 1608 - HC - Income TaxReopening of assessment - claim of excess deduction u/s 10AA which was liable to be taxed in the hands of the partners - HELD THAT:- As submitted that in view of the fact that the order of the Assessing Officer was subject matter of appeal before the Commissioner (Appeals), the principle of merger would apply here and the assessment order would merge with the order passed by the Commissioner (Appeals). Reliance was placed upon the decision of this court in the case of Gujarat Enviro Protection & Infrastructure Ltd. v. Deputy Commissioner of Income Tax [2018 (2) TMI 1376 - GUJARAT HIGH COURT] wherein the court held that once the Commissioner (Appeals) allowed the claim of deduction under section 80-IA(4) of the Act in its entirety, it would thereafter not be open for the Assessing Officer to reopen this very claim for possible disallowance or part thereof on some additional ground. It was submitted that the above decision would be squarely applicable to the facts of the present case and therefore also, the reopening of assessment by issuing the impugned notice under section 148 of the Act, lacks validity. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 5th February, 2019. By way of ad-interim relief, the respondent is permitted to proceed further pursuant to the impugned notice; he, however, shall not pass the final order without the permission of this court.
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