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2022 (10) TMI 459 - ITAT MUMBAIDeduction u/s 80IB - disallowance was on account of that assessee has not fulfilled the certain conditions of the project - order of the learned CIT (A), wherein reopening of the assessment proceedings is quashed - HELD THAT:- CIT (A) has not decided the issue on merits of the case. He is merely quashed the reopening of the assessment because the original functional material for the reopening was the assessment order passed by the learned Assessing Officer for A.Y. 2006-07 that has already been decided for 2006-07 in favor of the assessee. Therefore, as the order of the learned Assessing Officer for A.Y. 2006-07 ceased to exist, naturally, reopening made on that basis cannot survive. Therefore, on this ground itself, the appeal of the learned Assessing Officer deserves to be dismissed.
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