Assess claimed the deduction u/s 10B of the Act. AO issued notice u/s 148 of the Act. In pursuance of notice u/s 148 the assessee file d the return claiming deduction u/s 10A of the Act. A.O. disallowed eh claim u/s 10B of the Act, which was confirmed by the CIT(A). On appeal the Tribunal held that reassessment proceeding for bringing to tax items which had escaped assessment, it would be open to assessee to put forward claims for non taxability of same. Since in this matter amount sought to be brought under tax by reassessment proceedings was same amount which assessee claims non taxable u/s. 10A, assessee could not be prevented from contending amount which was originally allowed to be deductible u/s 10B was also deductible u/s. 10A. Tribunal held that  AO must in fairness consider documents on basis of claim and ascertain whether they were proper and after verifying them, pass appropriate order as to whether benefit of Section 10A could be granted. Matter was set aside to file of AO to consider case of assessee u/s 10A.  (AY. 2007-08)