Reopening-No specific query

[rajul5234]

SCA 12129 / 2014. Dt. 2/11/15. Aavkar Infrastructure
Gujarat high court held,
If overall scrutiny is visible in original assessment proceedings(s.80IB(10)), it cannot be said there is no opinion on an  issue from angle of a particular provision(s.45(2)) even within 4 years from the end of relevant year.

R.K.Patel