Reopening based on change of opinion due to Audit Objection is invalid

ACIT Vs Rohan & Rajdeep Infrastructure (ITAT Pune) Introduction: The legal tussle between ACIT and Rohan & Rajdeep Infrastructure, revolving around the denial of deduction u/s 80IA(4) for specific projects, reached its climax at ITAT Pune. This article delves into the intricacies of the case, examining the original assessment, the reopening of the case, and the detailed analysis leading to ITAT’s resolution. Detailed Analysis: During the original assessment, the AO allowed deduction u/s 80IA(4) for the Terna Bridge project but denied it for two other projects, deeming them non-ne...