Allowing the petition the Court held that full details pertaining to assessee’s claim for deduction under section 80IA were furnished during original scrutiny assessment-Even assessment order passed under section 143(3) contained a reference to claim of deduction under section 80-IA. Merely because while framing assessment for subsequent year, Assessing Officer noticed certain irregularity in claim by itself would not be sufficient to satisfy requirements of proviso to section 147. Reassessment notice was quashed. (AY 2012-13)