No reassessment to deny sec. 10B relief on job-work activity if such fact was duly examined during a

IT : Where in original assessment proceedings assessee had, on a specific query raised by Assessing Officer, informed him that it was carrying out manufacturing/production activity on 'job work basis' and despite that Assessing Officer allowed deduction under section 10B, assessment could not be reopened on ground that assessee carrying out work on job basis was not entitled to deduction under section 10B