https://www.taxtmi.com/caselaws?id=216031 The HC held that once exemption under section 10A was granted and accepted for the initial assessment year without withdrawal or set aside, the department cannot deny the same benefit for subsequent years absent any change in facts. Since relief was granted for AY 2000-01 and 2001-02 to the SEEPZ unit and no change in facts was shown for AY 2002-03 to 2004-05, reopening the assessments under section 147 to disallow exemption was not justified. The relief under section 10A was upheld for the later years in favor of the assessee. en-us Tue, 14 Aug 2012 00:00:00 +0530 Wed, 13 Aug 2025 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216031 The HC held that once exemption under section 10A was granted and accepted for the initial assessment year without withdrawal or set aside, the department cannot deny the same benefit for subsequent years absent any change in facts. Since relief was granted for AY 2000-01 and 2001-02 to the SEEPZ unit and no change in facts was shown for AY 2002-03 to 2004-05, reopening the assessments under section 147 to disallow exemption was not justified. The relief under section 10A was upheld for the later years in favor of the assessee. Case-Laws Income Tax Tue, 14 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216031