2014 (11) TMI 814

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....S SWATI SOPARKAR, ADVOCATE JUDGEMENT Per; K S Jhaveri: 1. By way of these appeals, the appellant of Tax Appeal No. 1894/2005 has challenged the judgment and order dated 20.1.2005 passed by the Incometax Appellate Tribunal, Ahmedabad Bench 'B' in ITA No. 3274/Ahd/2004 for AY 1998-99 and the Appellant of Tax Appeal No. 1896/2005 has challenged the judgment and order dated 21.3.2005 passed b....

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....s selected for scrutiny and an order us. 143(3) was passed on 29.12.2000 assessing total income at Rs. 2,69,94,060/-. However, after giving effect to CIT(A)'s order dated 22.11.2002, total income was reduced to Rs. 2,69,07,867/-. The case was reopened by issuing a notice under sec. 148 on 26.3.2003. In compliance to the notice, assessee filed return of income on 7.11.2003 declaring total income of....

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....he IT Act. Besides this, the assessee claimed deduction amounting to Rs. 9,40,604/- u/s. 80HHC. The case was selected for scrutiny and a notice u/s. 143(2) was issued on 25.10.2002. Another notice u/s. 143(2) was issued on 30.5.2003 due to change of Assessing Officer having jurisdiction over the case. The details related to the case were called by issuing a notice u/s 142(1) on 25.8.2003. That aft....

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....e. 6. The Tribunal, while considering the issue has observed in para-4 as under:            "4. We have heard the ld. DR and considered the written submission of the assessee. We find that the issue is covered in favour of assessee by the decision of ITAT Ahmedabad Bench "B" in ITA No. 3274/Ahd/2004 for Asst. Year 1988-89 in assessee's own ca....