In the reassessment proceedings the Assessing Officer made addition to the book profit in terms of statutory provisions of clause (f) of explanation (1) of sub section (2) to section 115JB of the I.T. Act, 1961 as the same remained to be done in the assessment  u/s 143 (3) of the Act .  On appeal the CIT ( A) held that the reassessment was bad in law  due to change of opinion . On appeal by the revenue the Tribunal  referred binding decisions of Jurisdictional High Court in  IPCA v. Gajanand Meena (2001) 251 ITR 416 (Bom.) (HC )  Bhavesh Developers v.. Assessing Officer (2010) 329 ITR 0249 (Bom.) (HC) , Sir Warana Sahakari Dudh Utpadak Prakriya Sang v . ACIT (2005) 199 CTR 24 (Bom.)(Bom)( HC) ,Bank International Indonesia v.   DDIT (IT) ITA No.1083/Mum/2006., Aventis Pharma Ltd. v. ACIT  (2010 ) 323 ITR 570 ( Bom )( HC )   Asteroids Trading & Investments (P) Ltd.v  DCIT (2009) 223 CTR 144  (Bom)( HC ) Cartini India Ltd. v . Addl. CIT  (2009) 314 ITR 275 (Bom.) (HC )     .  Accordingly the appeal of revenue was dismissed .  As Regards appeal of asseee in respect of disallowance u/ s.14A of the matter  remanded to the file of CIT ( A)   ( AY. 2009 -10 to 2011 -12 )