Allowing the writ the Court held that the record indicated that special queries were raised on the issue of allowances made under section 80IA of the Act. The calculation of deduction worked out by the assessee-company was reflected in the audited books of account and it was not hidden. In the original assessment proceedings, the then Assessing Officer had applied his mind and taken a conscious decision in respect of the time usage charge component and partly disallowed the claim made under section 80IA. The issue regarding disallowance of the claim was pending for disposal before the second appellate authority and in view of the third proviso to section 147 of the Act, the Assessing Officer could not reopen the assessment invoking the provisions of section 147. The notice of reassessment was not valid. (AY. 2011-12)