Reopening-s.147-within 4 years

[rajul5234]

Gujarat High Court. S C A 17885/2011. Dt. 9/8/11. Agrawala J V. Held, Reopening in a scrutinised assessment -ownership of infrastructure facilty not required for claim u/s 80IA(4)-Reopening illegal even within 4 years from yesr end.
This is the view even post explanation of 2009 below s.80IA(13) corelatable to deduction u/s.80IA(4).( Order of Aug,2011 is finalised only yesterday.)

R.K.Patel.