Assessee was a private limited company, engaged in generation of power, which was sold to Tamilnadu Generation and Distribution Corporation (TANGEDCO) under a power purchase agreement entered into between parties .During assessment proceedings, Assessing Officer made additions under normal provisions as well as under section 115 JB . Assessee contended that  for deletion and submitted that since it had received and admitted impugned receipts for subsequent year, additions made under normal provisions of Act, as well as under section 115JB maybe deleted so that rate of tax remained same in all these years under section 115JB.  Tribunal  confirmed the addition.  On appeal High Court held that  in view of above facts, appropriate direction was to be issued to Assessing Officer to reopen assessments from years 2010-2011 to 2014 -2015 on this issue alone and to examine whether assessee had paid taxes on these receipts, which addition had been sustained in impugned assessment year 2009-2010 and to redo assessment only on this aspect (AY. 2009-10)