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ORDER Akil Kureshi, J. - Heard learned counsel for the parties for final disposal of the petition. 2. Petitioner has challenged a notice dated 22nd March 2013 issued by the respondent-Assessing Officer seeking to reopen the assessment of the petitioner for the assessment year 2006-07, which was previously framed after scrutiny. At the request of the petitioner, the Assessing Officer supplied the reasons recorded by him for issuing such notice. The reasons read as under :- "In this case, the assessee engaged in infrastructure development projects in sector Road, bridges and by passes has filed its return for A.Y 2006-07 on 28.1.2006 declaring 'Nil' income and paid tax of Rs. 35,46,507/- under Section 115JB. The income under the normal provisions of the Act was arrived at after claiming 100% deduction of the profit and gains of the business of Rs. 3,52,02,368/- under section 80IA of the Act. The case was completed in scrutiny manner under section 143 (3) of the Act, on 22.12.2008 by accepting the income declared by the assessee in its return and tax was charged under section 115JB. On verification of the assessment records revealed that the assessee was allowed deduction u/s. 80IA for development of four-lane Rail Over Bridge [ROB] in lieu of an existing under pass at Chhayapuri [Near GSFC Junction] on Mumbai Delhi Broad Gauge Railway Line, Baroda. The project, as per the assessee was given to it on Build Operate & Transfer [BOT] basis by Gujarat State Road Development Corporation, a Government of Gujarat enterprise incorporated under the Companies Act, 1956. From the records, it was observed that assessee has entered into a 'concession agreement' with GSRDC on 13.10.2001 wherein, assessee was entitled to collect from ROB for 181 months and at the end of the stipulated period. ROB was to be transferred to Government of Gujarat. Based on the concession agreement between assessee and GSRDC, the government of Gujarat issued a notification No. Toll/102001-(20)-Part 1 Prvt. Cell dated 07.03.2003 authorizing the assessee to collect toll from ROB. Thus, it was amply clear that the assessee had not entered into any agreement with the Central Government or State…

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