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Assessing Officer can't revisit Section 10B deduction claim u/s 147 without new evidence; it's a change of opinion.

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....Reassessment u/s 147 - assessee's claim of deduction u/s 10B was scrutinized in original proceedings - any attempt on part of AO to reexamine the claim, without any material would be based on change of opinion - clearly impermissible....

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