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2019 (4) TMI 1243 - BOMBAY HIGH COURTReopening of assessment u/s 147 - assessee's claim of deduction u/s 10B was not allowable - HELD THAT:- The assessee as per the relevant provisions of section 10B, existing at the relevant time, had chosen the initial assessement year of 1997-1998. The assessee thus made a claim for deduction under section 10B of the Act through said assessment year 1997-1998 and onwards. AO during the course of original assessment proceedings had examined the entire claim, had also enquired into the commencement of manufacturing and period of claim of deduction and all other conditions needed to be fulfilled for sustaining claim under section 10B. In the opinion of the tribunal, therefore, reopening the assessment on the same issue would not be permissible. The tribunal referred to and relied on the decision in the case of CIT Vs. Kelvinator of India Ltd. Reported [2010 (1) TMI 11 - SUPREME COURT OF INDIA] . No error in the view of the tribunal. When during the original scrutiny assessment, the assessee's claim of deduction under section 10B of the Act was scrutinized, any attempt on part of Assessing Officer to reexamine the said claim, without any material would be based on change of opinion. Reopening of assessment was therefore clearly impermissible. - Decided in favour of assessee.
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