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.

147 restrict assessing officer to reassess issues which have already been subject matter of appeal, reference or revision before higher authority. He submitted that in present case, third proviso is squarely applicable in respect of deduction under section 801A/80M since (a) Claim of deduction under section 80IA and consequential computation under section 801B was extensively examined/ considered and varied

RAM KISHORE RATHORE,NEW DELHI vs. ACIT, CIRCLE- 53(1), NEW DELHI

In the result, the appeal of the assessee is allowed and Revenue appeal is dismissed

Bench: Shri H. S. Sidhui.T.A. No. 308/Del/2019 Assessment Year: 2011-12 Sh. Ram Kishore Rathore, Vs. Acit, Circle-53(1), C/O M/S Rra Taxindia New Delhi D-28, South Extension, Part-I, New Delhi (Pan:Aaapr4260P) (Assessee) (Respondent)

147 to 151 of the Income Tax Act, 1961. 2. That in any case and in any view of the matter, Ld. CIT(A) has erred in law and on facts in not quashing the impugned reassessment order passed by Ld. AO u/s 147/143(3) and that too without assuming jurisdiction as per law and without serving the mandatory notice

M/S. A.T. KEARNEY INDIA PRIVATE LIMITED,GURGAON vs. ITO, NEW DELHI

In the result the ground No

Bench: Smt Diva Singh & Shri Prashant Maharishiat Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent) At Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent)

reassessment proceedings arguing that the same are bad in law. The ld AR first submitted that for the Assessment Year 2008-09 the case of the assessee was reopened u/s 148 of the Act on reappreciation of the same facts which were available in original assessment proceedings. Further based on assessment proceedings u/s 143(3) of the Act for subsequent

M/S. A.T. KEARNEY INDIA PRIVATE LIMITED,GURGAON vs. ITO, NEW DELHI

In the result the ground No

Bench: Smt Diva Singh & Shri Prashant Maharishiat Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent) At Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent)

reassessment proceedings arguing that the same are bad in law. The ld AR first submitted that for the Assessment Year 2008-09 the case of the assessee was reopened u/s 148 of the Act on reappreciation of the same facts which were available in original assessment proceedings. Further based on assessment proceedings u/s 143(3) of the Act for subsequent

VIDEO ELECTRONICS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the Assessee’s Quantum Appeal being ITA No

Bench: Shri H. S. Sidhu & Shri O.P. Kant

Section 32AB of the Income Tax Act restored back by ITAT. 3. The Ld. CIT(A) erred in not considering the order of the Judicial Member of ITAT, wherein he has directed the CIT(A) to decide on merit the issue involved in regard to the allowing deduction of Revised Claim u/s. 80I. 4. The Ld. CIT(A) erred

VIDEO ELECTRONICS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the Assessee’s Quantum Appeal being ITA No

Bench: Shri H. S. Sidhu & Shri O.P. Kant

Section 32AB of the Income Tax Act restored back by ITAT. 3. The Ld. CIT(A) erred in not considering the order of the Judicial Member of ITAT, wherein he has directed the CIT(A) to decide on merit the issue involved in regard to the allowing deduction of Revised Claim u/s. 80I. 4. The Ld. CIT(A) erred

CIT vs. TEI TECHNOLOGIES PVT LTD

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

u/s 10A should be strictly in respect of export profits of eligible undertaking. In this regard, it is submitted that the AO had reached at the figures of gross total income before computing the amount of exemption under section 10A of the Act. After setting off of the brought forward losses to the extent of assessed gross total income

CIT vs. TEI TECHNOLOGIES PVT LTD

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

u/s 10A should be strictly in respect of export profits of eligible undertaking. In this regard, it is submitted that the AO had reached at the figures of gross total income before computing the amount of exemption under section 10A of the Act. After setting off of the brought forward losses to the extent of assessed gross total income