https://www.taxtmi.com/caselaws?id=186119 The Division Bench upheld the Tribunal's decision, ruling in favor of the Assessee, confirming their entitlement to deduction under Section 80IB. The notice seeking to reopen the assessment for Assessment Year 200001 under Section 148 of the Income Tax Act, 1961 was deemed invalid due to the finality of proceedings for A.Y. 200405. Consequently, the notice dated 28 March 2007 was quashed and set aside. en-us Mon, 26 Mar 2012 00:00:00 +0530 Wed, 07 Sep 2016 17:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186119 The Division Bench upheld the Tribunal's decision, ruling in favor of the Assessee, confirming their entitlement to deduction under Section 80IB. The notice seeking to reopen the assessment for Assessment Year 200001 under Section 148 of the Income Tax Act, 1961 was deemed invalid due to the finality of proceedings for A.Y. 200405. Consequently, the notice dated 28 March 2007 was quashed and set aside. Case-Laws Income Tax Mon, 26 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186119