2019 (4) TMI 1243

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....appeal is filed by the revenue to challenge the judgment of Income Tax Appellate Tribunal. Following question is presented for our consideration; "Whether on the facts and circumstances of the case and in law the Hon'ble Tribunal is correct in holding that the order of reassessment passed u/s. 143(3) rws passed in pursuance to notice u/s. 148 is void­ab­initio deserved to be q....

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....se of original assessment proceedings had examined the entire claim, had also enquired into the commencement of manufacturing and period of claim of deduction and all other conditions needed to be fulfilled for sustaining claim under section 10B of the Act. In the opinion of the tribunal, therefore, reopening the assessment on the same issue would not be permissible. The tribunal referred to and r....