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2016 (6) TMI 699 - HC - Income TaxReopening of assessment - incorrect /excess deduction under section 80IB which is required to be disallowed - Held that:- The petitioner has not made any claim under section 80IB of the I.T. Act which is clear from his income-tax return at page No. 22, paragraph No. 2. As per income tax return of the assessee at page No. 19, the assessee has not claimed any deduction under Chapter VI-A of the I.T. Act. Therefore, the reason for reopening of the assessment is bad in law in view of the decision of this court in the case of Aavkar Infrastructure Company v. Deputy Commissioner of Income-tax [2015 (11) TMI 1313 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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