Assessee company, engaged in construction and development of a housing project, claimed deduction under section 80IB(10). Assessing Officer issued a notice under section 148 to reopen the assessment on the ground that the deduction was not allowable in view of the Assessing Officer’s findings for assessment year 2012-13 that the project was not completed within the prescribed time; the Commissioner (Appeals) allowed the assessee’s claim for assessment year 2012-13. High Court held that since the Commissioner (Appeals) had already allowed the deduction for assessment year 2012-13, the Assessing Officer could not have assumed jurisdiction to reopen assessment for assessment year 2016-17 on the ground that the project was not completed as on 31-3-2012. Reopening notice was quashed and set aside. SLP of revenue dismissed.(AY. 2016-17)