Reassessment can’t be initiated if doubt raised by AO can be cleared by resorting to provisions of sec. 133: ITAT

INCOME TAX : Where assessee had acted as per law, furnished return within prescribed time, in annexure-less mode, obtained audit report in prescribed form (Form 10CCB) in time and furnished same before Assessing Officer at earliest possible time, along with reply in response to notice under section 148(1), there was no reason to believe non-conduct of audit under section 80-IB and non-eligibility to deduction under section 80-IB(11A);

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