Allowing the petition the Court held that , Where in the course of original assessment proceedings the Assessing Officer has raised several queries and allowed the claim-Reassessment cannot be made to examine another facet of said claim.( AY. 2011-12)
QX KPO Services ( P) Ltd v. Dy. CIT ( 2018) 94 taxmann.com 467/ 2019) 414 ITR 429 ( Guj) (HC) Editorial: SLP of revenue is dismissed ,Dy.CIT v. QX KPO Services ( P) Ltd ( 2018) 259 Taxman 31/ 408 ITR 73 (St) (SC)
S. 147 : Reassessment – Export oriented undertakings – Where in the course of original assessment proceedings the Assessing Officer has raised several queries and allowed the claim-Reassessment cannot be made to examine another facet of said claim.[ S.10B, 148 ]