Allowing the appeal of the revenue the Tribunal held that ; the Commissioner (Appeals) was seized of the matter with reference to determining the controversy as to the inclusion of export benefits to the tune of Rs. 2,36,32,653 for computing eligible profits derived from the industrial undertaking for computing deduction under section 80-IC was fallacious and to contend that the assessment order originally framed could not be now subject to reassessment proceedings under section 147 despite the income having escaped assessment in light of the Supreme Court decision was not acceptable and was rejected as the Commissioner (Appeals) was never seized of this controversy. Thus the reassessment order passed by the Assessing Officer both on the merits as well on the legal ground concerning validity of reopening of the concluded assessment under section 147 and the appellate order passed by the Commissioner (Appeals) which was an order of rectification rectifying appellate order passed by the Commissioner (Appeals) was set aside.( AY. 2009 -10)