2019 (10) TMI 1081

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.... (3238) AND MR PB PARMAR For The Respondent (s) : None ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Tushar Hemani, Senior Advocate, learned counsel with Ms. Vaibhavi Parikh, learned advocate for the petitioner, invited the attention of the court to the reasons recorded by the Assessing Officer for reopening the assessment, to submit that the same are based upon the material ....

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....essing Officer had called for details with regard to deduction claimed under section 80IA of the Act in the revised return of income. It was submitted that the petitioner had furnished an explanation and after going through the issue, the Assessing Officer had accepted the explanation given by the petitioner and had allowed the deduction claimed under section 80IA of the Act. It was submitted that....