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2018 (9) TMI 1415 - HC - Income TaxReopening of assessment - claim of deduction u/s 10A denied - scrutiny assessment was conducted - petitioner’s Unit is not situated in the Software Technology Park, Gandhinagar and the petitioner’s claim, therefore, for deduction under section 10A for its standalone unit was not valid also the petitioner midway changed claim of deduction from section 10B to 10A - Held that:- The return filed by the petitioner was scrutinized before the order of assessment was passed. During such scrutiny assessment, detailed correspondence took place between the petitioner and the Assessing Officer. The petitioner’s principal claim of deduction under section 10A came up for specific attention of the Assessing Officer. From the petitioner’s letter written during the assessment proceedings it would reveal that the petitioner had given detailed reply with respect to the query raised by the Assessing Officer with respect to his claim. In the order of assessment that the Assessing Officer passed after such scrutiny on 20/12/2012 with respect to petitioner’s claim of deduction under section 10A of the Act, with respect to its different Units. Thus, it was after a detailed scrutiny, the Assessing Officer had originally accepted the petitioner’s claim for deduction under section 10A of the Act. Not only that he raised multiple queries, such queries were replied to by the petitioner. In the order of assessment also, he had given brief reasons for accepting the petitioner’s claim. It would now, therefore, not be open for the Assessing Officer to reopen such assessment on the principal claim of the petitioner for deduction on the ground that some other elements or aspects of the claim were not examined. This would clearly be a case of change of opinion. - Decided in favour of assessee.
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