https://www.taxtmi.com/caselaws?id=274138 The court upheld the ITAT's decision to set aside the fresh assessment order dated 27.07.2009 under Section 263/143(3). It found the CIT(A) correctly allowed the deduction claimed under Section 80-IB and that the AO had passed a speaking order after examining the evidence. The court concluded that the Tribunal's decision to quash the order under Section 263 and grant the deduction under Section 80-IB was justified, dismissing the appeals in favor of the assessee and against the department. en-us Tue, 29 Aug 2017 00:00:00 +0530 Tue, 31 Jul 2018 07:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274138 The court upheld the ITAT's decision to set aside the fresh assessment order dated 27.07.2009 under Section 263/143(3). It found the CIT(A) correctly allowed the deduction claimed under Section 80-IB and that the AO had passed a speaking order after examining the evidence. The court concluded that the Tribunal's decision to quash the order under Section 263 and grant the deduction under Section 80-IB was justified, dismissing the appeals in favor of the assessee and against the department. Case-Laws Income Tax Tue, 29 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274138