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2017 (7) TMI 775 - ALLAHABAD HIGH COURTReopening of assessment - eligibility to benefit of deduction under Section 80IA - Held that:- Learned Standing counsel could not dispute that when benefit of deduction under Section 80IA was allowed by A.O., he had examined relevant material and even on a query made by him, reply was submitted by Assessee and after scrutiny, assessment order was finalized. However, at the time of making assessment for A.Y. 2009-10, A.O. took a different view and disallowed the deduction but even that order stood nullified in appeals into this Court. Hence, it is not a case of any concealment of material or non disclosure of material on the part of Assessee. No new material has come and only a different view was taken by A.O. in respect of subsequent Assessment Year which has been taken a basis for reopening of assessments already made final after scrutiny, by A.O. This cannot be said to be a valid exercise of powers under Section 147/148 and in our view, Tribunal has rightly confirmed the view taken by CIT(Appeals)-III against Revenue.
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