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2018 (2) TMI 1531 - HC - Income TaxReopening of assessment - Claim of the deduction u/s 80IA [4] - eligibility of reasons to believe - doctrine of merger - Held that:- AO passed assessment order on 12th March 2015 and in such order, he disallowed the entire claim under Section 80IA [4] of the Act. That being the position, he had no occasion to separately comment on the assessee’s claim of expenditure. The assessee carried such matter in appeal and CIT [A], by an Order dated 26th July 2016, allowed the assessee’s claim of deduction under Section 80IA [4] of the Act. It was thereafter that AO issued the impugned notice of reopening of the assessment. By the time petition was filed and this Court passed its first order on 4th September 2017 issuing notice and preventing the Assessing Officer from passing final order of assessment, he had already framed the assessment on 31st August 2017. Such facts and order of assessment were brought on record through amendment in which the order of assessment is also challenged. Principally on the ground of merger, the notice must be quashed. Without recording separate reasons, therefore, this petition is also required to be allowed.
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