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Reassessment u/s 147 unjustified due to retrospective amendment on asset value; can't reopen assessment u/s 115-JB.

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....Reopening of assessment u/s 147 - reopening on the basis of retrospective amendment relating to diminution in the value of any asset is required to be added to the book profit for the purposes of Section 115-JB - the retrospective amendment to any provision cannot be a ground for making re-assessment....

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