DCIT, NEW DELHI vs. M/S. DSL SOFTWARE LTD., NEW DELHI

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

Bench: : Shri Amit Shukla & Shri L.P. Sahu

deduction claimed by the assessee u/s 80HHE & u/s 10A was restored. ITAT order @ pg 26-39 of the PB RE: REASSESSMENT

JINDAL STEEL & POWER LTD.,HISAR vs. CIT, HISAR

In the result, appeal of the assessee is allowed

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

reassessment proceedings. The subject matter of the deduction in the reassessment order was the quantum of deduction but not the eligibility

CLAAS INDIA PVT. LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result, assessee’s appeal is allowed

Bench: Shri S.V. Mehrotra : & Ms. Suchitra Kamble :U/S 2001-02

deduction, then subsequently reassessment proceedings cannot be initiated on the ground that deduction allowed to it u/s 80IA was not deducted

JINDAL STEEL & POWER LTD.,DELHI vs. DCIT, GURGAON

In the result, the appeal filed by the assessee is allowed for statistical

Bench: Shri R. K. Panda & Smt. Beena A. Pillaiassessment Year : 2005-06 Jindal Steel & Power Ltd., Dcit, Circle- 1(1), Jindal Centre, Gurgaon. 12, Bhikaji Cama Place, Vs. Delhi.

reassessment order dated 04.03.2013 passed under section 147 was subsequently set aside by the CIT under section 263 on the issue of computation of deduction

THE COMMISSIONER OF INCOME TAX vs. JAGSON INTERNATIONAL LTD.

deduction was recomputed. 6. Subsequently, the Assessing Officer recorded “reasons to believe” dated 6th January, 2005 to initiate the reassessment

THE COMMISSIONER OF INCOME TAX vs. JAGSON INTERNATIONAL LTD.

deduction was recomputed. 6. Subsequently, the Assessing Officer recorded “reasons to believe” dated 6th January, 2005 to initiate the reassessment

THE COMMISSIONER OF INCOME TAX vs. JAGSON INTERNATIONAL LTD.

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

deduction was recomputed. 6. Subsequently, the Assessing Officer recorded “reasons to believe” dated 6th January, 2005 to initiate the reassessment

THE COMMISSIONER OF INCOME TAX vs. JAGSON INTERNATIONAL LTD.

deduction was recomputed. 6. Subsequently, the Assessing Officer recorded “reasons to believe” dated 6th January, 2005 to initiate the reassessment

ANN KUMAR,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. N. K. Saini

reassessment is done on the basis of revised computation of deduction submitted by the appellant during the course of reassessment

ACIT, CIRCLE-2, NOIDA vs. NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, NOIDA

In the result, the assessing officer is directed to allow both the disallowances

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

deduction under section 80AB of Rs.13.96 Crore was allowed vide order dated 31.03.2016. Copy of intimation under section 143(1), order under section 154 dated 17.02.2012 and order of CIT(A) dated 31.03.2016 is already placed on record. However, subsequently, the ld. PCIT in its letter (direction) dated 21.07.2016, directed the Assessing Officer to initiate reassessment

NOIDA SPECIAL ECONOMIC ZONE AUTHORITY,NOIDA vs. DCIT, CIRCLE-2, NOIDA

In the result, the assessing officer is directed to allow both the disallowances

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

deduction under section 80AB of Rs.13.96 Crore was allowed vide order dated 31.03.2016. Copy of intimation under section 143(1), order under section 154 dated 17.02.2012 and order of CIT(A) dated 31.03.2016 is already placed on record. However, subsequently, the ld. PCIT in its letter (direction) dated 21.07.2016, directed the Assessing Officer to initiate reassessment

NOIDA SPECIAL ECONOMIC ZONE AUTHORITY,NOIDA vs. DCIT, CIRCLE-2, NOIDA

In the result, the assessing officer is directed to allow both the disallowances

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

deduction under section 80AB of Rs.13.96 Crore was allowed vide order dated 31.03.2016. Copy of intimation under section 143(1), order under section 154 dated 17.02.2012 and order of CIT(A) dated 31.03.2016 is already placed on record. However, subsequently, the ld. PCIT in its letter (direction) dated 21.07.2016, directed the Assessing Officer to initiate reassessment

ACIT, NEW DELHI vs. M/S RANBAXY LABORATORIES LTD,, NEW DELHI

In the result, the appeal of the revenue is dismissed

Bench: Shri Sunil Kumar Yadav & Shri O.P. Kantassessment Year : 2001-02

reassessement proposed are not added, but other deductions are reduced, the reopening is not valid. In order to substantiate the assessee

NEW DELHI TELEVISION LTD.,NEW DELHI vs. CIT, NEW DELHI

In the result, both the appeals of the assessee are allowed

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

reassessed the total income of the assessee at Rs.14,94,40,960/- after restricting the claim for deduction u/s 80HHF

M/S NEW DELHI TELEVISION LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are allowed

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

reassessed the total income of the assessee at Rs.14,94,40,960/- after restricting the claim for deduction u/s 80HHF

BHARAT HEAVY ELECTRICAL LTD. vs. DCIT, CO. CIRCLE-2(1),,

The appeal of the assessee is allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble

deduction u/s 80HHC of the Act. In the reassessment order u/s 148 the assessing officer recomputed the deduction u/s 80HHC

LOTUS TRANSTRAVEL PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

deduction admissible u/s. 80HHD. On this basis, reassessment of assessee u/s. 147 of the Act was made and the assessee

PUSHP STEELS & MINING (P) LTD.,DELHI vs. ITO, WARD- 20(2), NEW DELHI

In the result, the Appeal filed by the Assessee stands allowed

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year : 2008-09

deduction to be allowed under section 10A well considered in original assessment proceedings – notice for reassessment on ground deduction under