ITO, CHENNAI vs. A. JAGADEESWARI, CHENNAI
In the result, the appeal of the Revenue as well as the cross objection of the assessee are dismissed
ITA 245/CHNY/2017[2008-09]Status: DisposedITAT Chennai20 Nov 2017AY 2008-09
Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.No.245/Mds/2017 ("नधा"रणवष" / Assessment Year: 2008-09) Vs Smt. A. Jagadeeswari, The Income Tax Officer, New No.40, Flat No.G-2. Non-Corporate Ward 3(1)(I/C) Jagannathapuram, Iii Street, Chennai – 34. Chetpet, Chennai – 600 031. Pan: Adhpj4253E (अपीलाथ"/Appellant) (""यथ"/Respondent) C.O. No. 30/Mds/2017 (In I.T.A. No.245/Mds/2017) Smt. A. Jagadeeswari, Vs The Income Tax Officer, New No.40, Flat No.G-2. Non-Corporate Ward 3(1)(I/C) Jagannathapuram, Iii Street, Chennai – 34. Chetpet, Chennai – 600 031. Pan: Adhpj4253E (अपीलाथ"/Appellant) (""यथ"/Respondent) राज" की ओर से /Revenue By : Smt. S. Vijayaprabha, Jcit : Shri T. Banusekar, Ca "नधा"रती क" ओर से /Assessee By : 20.09.2017 सुनवाईक"तार"ख/Date Of Hearing : 20.11.2017 घोषणाक"तार"ख /Date Of Pronouncement आदेश / O R D E R
For Appellant: 20.09.2017For Respondent: Smt. S. Vijayaprabha, JCIT
Section 147Section 148Section 250(6)Section 80I
Section 80HH or 80J for withdrawal of special deduction for CO No. 30/Mds/2017
the subsequent years for breach of certain conditions. Once the relief was confirmed for earlier years, the Income tax
Officer could not withhold the relief for subsequent years. In the assessee's case also this would hold good and since the deduction has been confirmed
