2019 (8) TMI 1334

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....he respondent - Revenue. 2. This appeal, filed by the assessee under Section 260A of the Income Tax Act, 1961 (for short, the Act), is directed against the order dated 26.5.2017 made in ITA.No.2514/Mds/2016 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench for the assessment year 2009-10. 3. The assessee has filed this appeal by raising the following substantial questions of law : "i. Whether the Tribunal was right in law in holding that reopening of assessment under Section 147 on the basis of change of opinion is valid ? ii. Whether the Tribunal was right in law in holding that the appellant is not entitled to deduction under Section 10A(1) of the Act for the assessment year 2009-10 when the date of manufact....

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....rned counsel has placed reliance on the decision of the Full Bench of the Delhi High Court in the case of CIT Vs. Kelvinator of India Ltd. [reported in (2002) 256 ITR 1]. 6. With regard to the benefit under Section 10A of the Act, the learned counsel for the assessee has strenuously contended that there was a valid approval as a software technology park unit only on 23.3.2000 and when the assessee filed the statutory form in Form 56FS furnishing the details relating to the claim made by the assessee for deduction under Section 10A of the Act, the date of commencement of manufacture or production was wrongly stated as 03.10.1997, which referred to the date of incorporation of the company i.e. 06.10.1997. According to the learned counsel, th....