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2023 (10) TMI 1281 - HC - Income TaxReopening of completed assessment - petitioner was not eligible for exemption u/s 10 AA being profits not derived from any export from its unit of Special Economic Zone - HELD THAT:- As in coming to the conclusion that the petitioner was not entitled or not eligible for exemption u/s 10AA and that the assessee had wrongly claimed the exemption, what is evident from reading the reasons and the order disposing the objections is that the author of these communications is the very same Officer who in response to a notice u/s 142 having been satisfied with the explanation given by the petitioner vide its communication dated 11.12.2019 passed an assessment order, accepting the explanation tendered by the petitioner in the communication of 11.12.2019. This case can be no better example of a case where an Officer at the drop of the hat has sought to change his opinion which is contrary to the decision of the Supreme Court in the case of CIT Vs. Kelvinator of India Ltd [2010 (1) TMI 11 - SUPREME COURT] Thus the petition is allowed. The impugned notice and the order disposing of objections are quashed and set aside. Decided in favour of asssessee.
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