https://www.taxtmi.com/caselaws?id=384944 The court set aside the notice issued under Section 148 of the Income Tax Act and the order rejecting objections related to the reopening of assessment for the Assessment Year 2017-18. The court found that the entire deduction claimed by the petitioner under Section 80IA had already been disallowed during the initial assessment process. Due to the non-application of mind by the Assessing Officer and the lack of basis for income escaping assessment, the court allowed the petition and disposed of the pending application. en-us Tue, 20 Aug 2019 00:00:00 +0530 Mon, 26 Aug 2019 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384944 The court set aside the notice issued under Section 148 of the Income Tax Act and the order rejecting objections related to the reopening of assessment for the Assessment Year 2017-18. The court found that the entire deduction claimed by the petitioner under Section 80IA had already been disallowed during the initial assessment process. Due to the non-application of mind by the Assessing Officer and the lack of basis for income escaping assessment, the court allowed the petition and disposed of the pending application. Case-Laws Income Tax Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384944