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2010 (1) TMI 41 - HC - Income TaxReopening of an assessment – notice u/s 148 – challenge under constitutional article 226 - The dispute before the Court in these proceedings pertains to assessment year 2003-04 in respect of which for project IIA and Project IIB, a deduction was sought under Section 80IB(10). An assessment order was passed under Section 143(3) on 30th December 2005. The Assessing Officer, while allowing the deduction under Section 80IB(10) in respect of projects IIA and IIB noted that no deduction has been claimed for phases I and III, which were outside the time period prescribed by the statutory provision. On 31st March 2009, a notice was issued to the assessee by the Assistant Commissioner of Income u/s 148 – held that - Since the documents on the basis of which assessment was sought to be reopened had already been furnished to the Assessing Officer in the course of the proceedings under Section 143(3), it cannot possibly be contended that the assessee had failed to disclose documents or the material facts. - to the provisions of Section 148 read with Section 147 cannot be sustained
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