https://www.taxtmi.com/caselaws?id=117672 The tribunal upheld the Assessing Officer's decision to reopen the assessment proceedings under section 147 of the Act due to excessive relief allowed under section 80HHC. The tribunal found that the deduction under section 80HHC was allowed without proper application of law, leading to the dismissal of the assessee's appeal. Additionally, the tribunal affirmed the withdrawal of the deduction under section 80HHC as the exported product did not undergo the required processing specified in the Twelfth Schedule of the Income-tax Act. Consequently, the appeal of the assessee was dismissed. en-us Fri, 28 Jan 2005 00:00:00 +0530 Mon, 25 Jun 2012 17:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117672 The tribunal upheld the Assessing Officer's decision to reopen the assessment proceedings under section 147 of the Act due to excessive relief allowed under section 80HHC. The tribunal found that the deduction under section 80HHC was allowed without proper application of law, leading to the dismissal of the assessee's appeal. Additionally, the tribunal affirmed the withdrawal of the deduction under section 80HHC as the exported product did not undergo the required processing specified in the Twelfth Schedule of the Income-tax Act. Consequently, the appeal of the assessee was dismissed. Case-Laws Income Tax Fri, 28 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117672