2011 (10) TMI 465

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....Mahajan appears for the respondents.   2. These two income-tax appeals for the assessment years 2001-02 and 2002-03 are directed against the order of the Income-tax Appellate Tribunal, Delhi Bench dated October 21, 2008, by which the appeal of the Revenue was allowed.   3. These appeals were admitted on the following substantial questions of law :   "(1) Whether, on the fac....

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....e at the stage of allowing deduction under section 80HHC or is applicable even at the stage of computing deduction under section 80HHC ?"   4. Sri Piyush Kaushik, learned counsel for the appellant-assessee, submits that the Income-tax Appellate Tribunal has, vide order dated December 8, 2008, quashed the order of the Commissioner of Income-tax under section 263 of the Income-tax Act by whi....

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....nal, the very basis of jurisdiction vanished and the reassessments orders passed by the Assessing Officer became res nullius and even without any appeal, etc., they could not be enforced. The answer to the questions proposed by the Commissioner is, therefore, selfevident because in the face of the earlier orders of the Tribunal quash-ing orders under section 263, the assessment orders could not st....