Assessee couldn't challenge reassessment just because impugned deduction was allowed in sec. 143(1)

IT : Where assessee's claim for exemption under section 10A was allowed by mere issuing intimation under section 143(1), Assessing Officer could reopen assessment subsequently taking a view that assessee had failed to fulfil conditions laid down in clauses (ii) and (iii) of section 10A(2) and, thus, exemption was wrogly allowed