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2019 (1) TMI 1214 - HC - Income TaxValidity of reassessment proceedings - assessee had claimed deduction of profit derived from such export business in terms of Section 10B - tribunal came to the conclusion that the issue was examined during the original scrutiny assessment and therefore, could not be subject to reassessment proceedings - Held that:- We are in agreement with the view taken by the Tribunal. The Tribunal has correctly placed reliance on a decision of the Supreme Court in the case of CIT Vs. Kelvinator of India Ltd [2010 (1) TMI 11 - SUPREME COURT OF INDIA] holding that even post amendment in Section 147 of the Act w.e.f. 1.4.1989, the concept of change of opinion would continue to apply. In the present case, the Assessing Officer had examined entire claim of deduction under Section 10B of the Act. This included the claim made by the assessee to another EOU. This element of the claim was also examined by the Assessing Officer as can be seen from the above quoted portion of assessment order. Any attempt on his part to disallow the claim would now be based on mere change of opinion. No question of law.
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