https://www.taxtmi.com/caselaws?id=184645 The Tribunal upheld the CIT(A)'s decision, allowing the deduction under Section 80IB for Unit II as an independent manufacturing unit. Assessments for 2004-05 and 2005-06 were deemed invalid due to reopening beyond the limitation period without new evidence. Unit II was considered separate despite lacking a separate license. Reopening assessments based on a mere change of opinion was held invalid. The assessee's cross-objections were allowed, and the department's appeals were dismissed. en-us Fri, 03 Jan 2014 00:00:00 +0530 Fri, 15 Jul 2016 11:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184645 The Tribunal upheld the CIT(A)'s decision, allowing the deduction under Section 80IB for Unit II as an independent manufacturing unit. Assessments for 2004-05 and 2005-06 were deemed invalid due to reopening beyond the limitation period without new evidence. Unit II was considered separate despite lacking a separate license. Reopening assessments based on a mere change of opinion was held invalid. The assessee's cross-objections were allowed, and the department's appeals were dismissed. Case-Laws Income Tax Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184645