2016 (11) TMI 295

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....s by the Revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenge a common order dated 13th November, 2013 passed by the Income Tax Appellate Tribunal (Tribunal). The impugned order is a common order in respect of the Assessment Years 2002-03, 2003-04 and 2004-05. The present appeals concern itself with Assessment Years 2002-03 and 2004-05. 2. The Revenue has for the two assessm....

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....35D of the Act. In fact, for both the assessment years, the issue of treatment of technology expenses travelled right up to the Tribunal and the disallowance of expenditure made by the Assessing Officer on the aforesaid account was set aside. 4. Thereafter, on 20th March, 2009, the Assessing Officer issued notices under Section 148 of the Act seeking to reopen the assessment for two subject asses....