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TMI Blog2022 (1) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... ings for reassessment. Where on consideration of material on record, one view is conclusively taken by the Assessing Officer, it would not be open to reopen the assessment based on the very same material with a view to take another view - See ANANTA LANDMARK PVT. LTD. [ 2021 (10) TMI 71 - BOMBAY HIGH COURT] . We are satisfied that not only material facts were disclosed to the petitioner truly and fully, but they were carefully scrutinized and figures of income as well as deduction were viewed carefully by the Assessing Officer. - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment order reads as under :- (c) The residential unit has a maximum area of 1000 sq.ft. (d) It is also seen that the commercial units have also been constructed. Please explain as to why the project under consideration is eligible for deduction as a Housing Project." 5. In paragraph 7.1 of the assessment order, it is recorded that petitioner has filed detailed submissions vide letter dated 10th March 2005 and has shown cause as to why it was entitled to the claim of deduction under section 80IB(10). 6. It is settled law that the Assessment Officer has no power to review an assessment which has been concluded. The Assessing Officer, before he passed the assessment order, had in his possession all primary facts necessary for as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd fully, but they were carefully scrutinized and figures of income as well as deduction were viewed carefully by the Assessing Officer. In the circumstances, the petition is allowed in terms of prayer clause (a), which reads under :- (a) That this Hon'ble Court may be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the case leading to the issue of the notice under section 148 of the Act, dated 12th December 2007 being Exhibit 'D' hereto and after going through the same and examining the question of legality thereof to quash, cancel and set aside the impugned notice dated 12th December, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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