The Assessing Officer reopened the assessment on the ground that the assessee had erroneously applied CBDT Circular No. 09/2014, dated 23/04/2014 and claimed amortization expenses for financial year 2014-15 but according to department, this Circular was not applicable to assessee as assessee was a BOT (Build-Operate-Transfer), who received amenity while circular applies only to BOT operators who are collecting toll. On writ the assessee  contended that  since assessee was entitled to deduction under section 80-IA, there was no question of any escapement of tax as increase in income by not claiming amortization expenses would not result in assessee paying any further tax as same was 100 per cent deductible under section 80IA. Allowing the petition the Court held that the order did not address issue in relation to tax neutrality because of fact that assessee was eligible for section 80IA deduction. The order was quashed and set aside. (AY. 2015-16)