2017 (3) TMI 1562

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....zi for the appellant Mr. Vishnu S. Hadade for the Respondent ORDER 1. These three Appeals under Section 260A of the Income Tax Act, 1961 (the Act) challenge the common order dated 21st February, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order of the Tribunal disposes of the respondent assessee's appeals for Assessment Years 200102, 2002-03 and 2003-....

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....relating to disallowance of deduction u/s 80HHC of the IncomeTax Act which was not challenged by the assessee before the CIT(A) and had thus attained finality? 3. It is an agreed position between the parties that the impugned order of the Tribunal allowed the respondent assessee's appeal before it by placing reliance upon a decision on 26th July, 2013 of its coordinate bench in the case of ....