Reopening of assessment on ground of eligibility for S. 10B deduction which was already allowed not justified

HIGH COURT OF GUJARAT Metal Alloys Corporation versus Assistant Commissioner of Income Tax SPECIAL CIVIL APPLICATION NO. 17846 OF 2011 Date of Pronouncement – 26.07.2012 ORDER V.M. Sahai, J. Though the writ petition is listed for admission, with the consent of learned counsel for the parties, we have taken the writ petition for final disposal. 2. Rule. We have heard Mr. Bandish Soparkar holding brief for Mrs. Swati Soparkar, learned counsel for the petitioner and Mr. Pranav G. Desai, learned counsel appearing for the respondents. 3. This writ petition has been filed cha...