No reassessment to deny sec. 80-IB relief on housing projects if AO was aware of sale of open plots

IT: Where while completing scrutiny assessment Assessing Officer was aware that assessee had sold open plots also and concluded that assessee was eligible for claim of deduction under section 80-IB (10) in relation to 'eligible profits of business' of housing project, reopening of assessment on ground that housing project was not complete as per plan approved by local authority could not be sustained