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2017 (1) TMI 930 - HC - Income TaxReopening of assessment - change of opinion - Revenue's grievance is that there was no application of mind by AO to the assessee's claim for deduction u/s 80IB(8A) during the regular assessment proceedings for subject assessment years under Section 143(3) - Held that:- In all orders passed under Section 143(3) during the regular assessment proceedings for the subject assessment years, AO records the fact that the assessee's claim for deduction under Section 80IB(8A) were examined in detail and found to be in order. There can be no clear case of application of mind to the respondent assessee's claim for deduction under Section 80IB(8A) of the Act then this. Therefore, in the facts of this case, it is not to be presumed that the Assessing Officer had applied his mind to the respondent assessee's claim for deduction under Section 80IB(8A) of the Act when assessment orders were passed under Section 143(3) of the Act for the subject assessment years as it has in fact been considered therein. Thus, this is a clear case of change of opinion. Consequently, the reopening notices issued for the subject assessment years are without jurisdiction as they are founded upon a change of opinion. - Decided n favour of assessee
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