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TMI Blog2013 (12) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee by that ld. CIT - The AO has no jurisdiction to reopen the assessment u/s 147, so as to circumvent the order of the CIT which has become final - No new facts came to the notice of the AO other than the facts known to the Department while initiating the proceedings u/s 263 - Decided against Revenue. - Income Tax Appeal No. 22/2012 - - - Dated:- 26-9-2013 - Shantanu Kemkar And Mool Chand Garg,JJ. ORDER Shri R.L. Jain, learned Senior Counsel with Ms. Veena Mandlik, learned counsel for the appellant / Revenue. Heard on the question of admission. This order shall also govern disposal of Income Tax Appeals No.22 and 25 of 2012, as the facts and the question of law raised in all the three cases are identic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the claim of deduction under Section 80 HHC of the Act has been correctly made by the assessee, had observed that it was not permissible for the AO to initiate proceedings under Section 147 of the Act. The Tribunal, while deciding the matter in favour of the assessee, in paragraphs 11, 12 and 13 has observed, thus: - 11. In this order, the ld. CIT has observed that the issue with regard to deduction u/s 80HHC has been decided by the Tribunal in the case of Aline Solvex Limited in favour of the assessee and against that decision, the Department has moved to the High Court. He further observed that Hon'ble High Court has dismissed Revenue's appeal and later on Department moved to the Hon'ble Supreme Court through SLP, which has also b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s coming to the notice of the AO other than the facts known to the Department while initiating the proceedings u/s 263, the reopening of assessment was not justified on the same facts, which were already decided by the CIT in his order u/s 263. 13. In the instant case also, we found that the issue with regard to claim of deduction u/s 80 HHC which has been dealt with by the ld. CIT by issuing notice u/s 263 was dropped after considering AO's report dated 07.10.2002 and it was held that considering this report and the legal position there is no reason to disallow any portion of the deduction allowed u/s 80HHC of the Income Tax Act, 1961, for all the three years under consideration. As the issue has already been examined and held in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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