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    <title>The assessee&#039;s claim for development rebate on certain assets.</title>
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    <description>Whether a granted development rebate can be withdrawn when assets were transferred before the grant but the statutory period for initiating withdrawal expired; assessing officers should notify the adjudicating forum of prior transfers and seek directions to enable withdrawal where justified to prevent unintended benefit from procedural delay and time-bar limitations.</description>
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      <description>Whether a granted development rebate can be withdrawn when assets were transferred before the grant but the statutory period for initiating withdrawal expired; assessing officers should notify the adjudicating forum of prior transfers and seek directions to enable withdrawal where justified to prevent unintended benefit from procedural delay and time-bar limitations.</description>
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