Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Validity of reopening of assessment - claim for deductions under section 80HHC and 80IA - the order of the A.O. stood merged with the order of the CIT(A) and had no existence of itβs own, and, as such, assessment could not be reopened in respect of the said item. - AT