TMI Blog2017 (6) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 80IA (4) of the Act. It may be that the Assessing Officer had only one of the units of the assessee in mind when such assessment was being framed. Nevertheless nothing prevented him from disallowing such deduction qua other units also if similar situation obtained. - Decided in favour of assessee. - SPECIAL CIVIL APPLICATION NO. 16544 of 2012 - - - Dated:- 14-6-2017 - MR. AKIL KURESHI, AND MR. BIREN VAISHNAV, JJ. For The Petitioner : Mr B S Soparkar, Advocate For The Respondent : Mrs Mauna M Bhatt, Advocate ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner has challenged notice of reopening dated 22.3.2012 issued by the respondent-Assessing Officer to reopen the assessment for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessee would have to be disallowed by reopening the assessment. 9. What can be seen from such reasons is that though the Assessing Officer refers to the assessment of year 2009-10 for the purpose of his information, insofar as the year under consideration is concerned, he confined his reasons to one single aspect viz. of the assessee not fulfilling the necessary conditions for deduction. Literal reading of the reasons would imply that the Assessing Officer was not pressing in service the ground of deficiencies in the treatment of waste that the assessee was imparting, which he had noticed in the assessment year 2009-10, for the present year i.e. assessment year 2006-07. Further his reference to the assessee not fulfilling the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revented him from disallowing such deduction qua other units also if similar situation obtained. 12. There is another reason why this ground cannot sustain. We gather from the record that for the assessment year 2004-05, the assessee did not initially claim deduction under Section 80 IA (4) of the Act for the profit from its Gabheni Unit. However, during scrutiny of assessment since income became positive due to certain additions, the assessee pressed such a claim. This claim was examined and after verifying necessary eligibility requirements, the Assessing Officer allowed the claim. The documents including the contracts between the parties under which the assessee had carried out the work form part of such proceedings. 13. Even ..... X X X X Extracts X X X X X X X X Extracts X X X X
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