2017 (7) TMI 1189

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cate ORDER P.C. : 1 Leave to amend the prayer clause. This appeal pertains to Assessment Year 20042005. 2 The Assessing Officer reopened the assessment on the ground that the assessee was not entitled for deduction under Section 10A of the Act. The reopening was within the period of four years. The appeal filed by the assessee before the Commissioner is dismissed. Thereafter, the appeal filed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the case and in law, the Tribunal erred in upholding the validity of the reopening of the assessment u/s. 148 and the consequent order of reassessment passed u/s. 147 of the Act without appreciating that benefit u/s.10A in respect of Unit II and Unit III could neither be denied during assessment or reassessment proceedings for subsequent years when the same had been allowed in the first year of ....