Disallowing an excess depreciation didn’t justify re-assessment if assessee was subjected to MAT pro

IT : Where assessee challenged initiation of reassessment proceedings contending that it was a MAT company under section 115JA/115JB and even after discarding higher rate of depreciation claimed as alleged by revenue, it would have no tax liability higher than what was computed under section 115JA, since said contention had not been raised earlier, matter was to be remanded back to Assessing Officer for disposing of assessee's objection in accordance with law