Reopening of Assessment for Deductions u/ss 80HHC and 80IA Deemed Invalid Due to Merger with CIT(A) Order.

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....Validity of reopening of assessment - claim for deductions under section 80HHC and 80IA - the order of the A.O. stood merged with the order of the CIT(A) and had no existence of it’s own, and, as such, assessment could not be reopened in respect of the said item. - AT....