Assessee filed its return of income which was accepted and an assessment order was passed. Reopening notice was issued on ground that SEB price used as indicator of realizable value of power for claim of deduction under section 80-IA included an element of tax duty which was really not had been paid. On appeal the Tribunal held that the  Assessing Officer had already elaborately questioned assessee on very same issue during scrutiny assessment and assessee had replied and submitted relevant details and documents hence  a fresh decision could not be taken on self-same material as it would tantamount to review of original assessment. On appeal by Revenue High Court affirmed the order of Tribunal. (AY. 2000-01)