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2017 (10) TMI 1635 - HC - Income TaxRectification of mistake - Deduction u/s 80IB be denied on non-fulfillment of condition contained in clause (iv) of Sub-section (2) of Section 80IB - scrutiny assessment concluded and certain expenses were added - HELD THAT:- We have gone through the orders of the assessing officer as well as the Commissioner in the scrutiny assessment. We do not find any material from which it could be ascertained that it was a mistake apparent on the face of the record - Tribunal had rightly held that the question as to whether the assessee failed to satisfy the condition stipulated in Section 80IB sub-section (2) sub-clause (iv) was an issue which could be the subject of investigation but scrutiny assessment could not be further scrutinized invoking the jurisdiction for rectification u/s 154 of the Act to arrive at such a finding. We accept the revenue's contention that principles of res judicata does not apply in a tax proceeding but that is not the point on which we are rejecting the appeal. We do not think any substantial question of law is involved in this appeal. We concur with the Tribunal that Section 154 of the Act could not be invoked by the Assessing Officer in the facts of this case.
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