2014 (1) TMI 992

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....ect to the same assessee but different assessment orders, both these appeals are decided and disposed of by this common judgment and order. [2.0] Feeling aggrieved and dissatisfied with the impugned common judgment and order dated 11.01.2007 passed by the learned ITAT in ITA Nos.2506/Ahd/2004 and 2507/Ahd/2004 for the assessment year 200001 and 200102 respectively, the Revenue has preferred the present tax appeals to consider the following common substantial question of law. "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in quashing the order u/s 154 whereby the Assessing Officer rectified the order u/s 143(3) and recomputed the deduction u/s 80HHC by applying the mandatory provisi....

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....red the present tax appeals to consider the following substantial question of law. "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in quashing the order u/s 154 whereby the Assessing Officer rectified the order u/s 143(3) and recomputed the deduction u/s 80HHC by applying the mandatory provisions of section 80IA(9), which were not at all considered while computing deduction u/s 80HHC in the order u/s 143(3)?" [4.0] Number of submissions have been made by the learned advocate appearing on behalf of the respective parties on merits as well as whether the assessment order passed under section 143(3) of the Act would have been taken under suo motu revision in exercise of powers under se....