2011 (6) TMI 769

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....dent. P.C. :1. Heard. 2. The question raised in this Appeal, is whether the ITAT was justified in setting aside the order passed by the CIT under Section 263 of the Income Tax Act, 1961. 3. The assessment year involved herein is A.Y. 200405. 4. The respondentassessee is engaged in the business of export of software. In the assessment year in question, the assessing officer allowed deduction....

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....der Section 10A of the Act. Accordingly, the CIT passed an order under Section 263 of the Act and directed the assessing officer to revise the assessment order. 6. Aggrieved by the aforesaid order, the assessee filed an appeal before the ITAT and the Tribunal by the impugned order set aside the order passed by the CIT under Section 263 of the Act. 7. The question to be considered in this Appeal ....