RRB ENERGY LTD.,NEW DELHI vs. ITO, NEW DELHI
The appeal of the assessee is hereby allowed
ITA 1876/DEL/2013[2006-07]Status: DisposedITAT Delhi22 Jan 2019AY 2006-07
Bench: Smt. Beena A. Pillaia N D Dr. B.R.R. Kumarassessment Year: 2006-07 Rrb Energy Ltd. Ito Ga-1/B1 Extn. Mohan Coop. Indl. Ward- 15 (2) Vs. Estate New Delhi New Delhi Pan: Aaacv0109N (Appellant) (Respondent)
For Appellant: Sh. K. SampatFor Respondent: Shri Surender Pal, Sr. DR
Section 10ASection 143(3)Section 147Section 148Section 28Section 43DSection 80I
reassess the income for the A.Y. 2006-07. •
The operative part of the reasons recorded are as under:
i.
The assessee has claimed deduction under section 80IA on Rs.
1,20,02,794/- pertaining to income generated from the units installed in the assessment years 1997-98, 1998-99, 2002-03, 2005-06 and 2006-07. The gross income