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,} i,t o/o 25.O5.2O11 #3&4
Present: Mr.Sanjeev Sabharwal, Advocate for the appellant.
+C.M. No.9881/2O11 in ITA No.766/2O11
*
Allowed, subject to all just exceptions.
The application is disPosed of.
ITA No.766/201L & CM No.9882/2OL1
ITA No.767l201t & CM No.9883/2OL1
In the case of same assessee, identical issue involving the validity of the orders passed by the Commissioner of Income Tax under
Section 263 of the Income Tax Act had arisen in ITA No.1860/2010 which related to deduction to be allowed under Section 80HHC of the
Act as well as Section B0lA of the Act. The said appeal was dismissed by this Court by order dated 30th November, 2010 holding that there had been conflicting view and the matter was not free from doubt and, therefore, it was not a case, where the view of the Assessing Officer was a plausible view and, therefore, exercise of power by CIT(A) under
Section 263 of the Act was unlawful.
Following that order, these appeals are also dismissed. Pending applications are also disposed of.
, D tvt'
A.k. srKRt, J.
_kc-bq.
M.L. MEHTTA' J.
MAY 25,2OLL
Dev
2011:DHC:14409-DB
Present: Mr.Sanjeev Sabharwal, Advocate for the appellant.
+C.M. No.9881/2O11 in ITA No.766/2O11
*
Allowed, subject to all just exceptions.
The application is disPosed of.
ITA No.766/201L & CM No.9882/2OL1
ITA No.767l201t & CM No.9883/2OL1
In the case of same assessee, identical issue involving the validity of the orders passed by the Commissioner of Income Tax under
Section 263 of the Income Tax Act had arisen in ITA No.1860/2010 which related to deduction to be allowed under Section 80HHC of the
Act as well as Section B0lA of the Act. The said appeal was dismissed by this Court by order dated 30th November, 2010 holding that there had been conflicting view and the matter was not free from doubt and, therefore, it was not a case, where the view of the Assessing Officer was a plausible view and, therefore, exercise of power by CIT(A) under
Section 263 of the Act was unlawful.
Following that order, these appeals are also dismissed. Pending applications are also disposed of.
, D tvt'
A.k. srKRt, J.
_kc-bq.
M.L. MEHTTA' J.
MAY 25,2OLL
Dev
2011:DHC:14409-DB
JUDGMENT