Assessment Reopening u/s 147 Over Excess Deduction Claim Invalid; Order u/s 143(3) Annulled.

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....Reopening of the assessment u/s 147 - excess claim of deduction u/s.80JJAA - reopening of assessment is not based on sound footing and hence the impugned assessment order framed u/s.143(3) r.w.s. 147 of the Act, is illegal and liable to be quashed - AT....