2019 (11) TMI 938

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..... P.C. : This appeal under section 260-A of the Income Tax Act, 1961 (Act) challenges the order dated 9 March 2016 passed by the Income Tax Appellate Tribunal (Tribunal). The impugned order dated 9 March 2016 is in respect of assessment year 2006-07. 2. The Revenue has urged the following question of law for our consideration: "(a) Whether on the facts and in the circumstances of....

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....hough the benefit of section 80-IB(10) of the Act was denied by the Assessing Officer, the Commissioner of Income Tax (Appeals) allowed the said benefit and the Tribunal by the impugned order itself upheld the benefit granted under section 80-IB(10) of the Act. It was in the above view that the impugned order of the Tribunal for the assessment year 2006-07 held that the issue was debatable. Theref....

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.... also dismissed the Revenue's appeal from the order of the Commissioner of Income Tax (Appeals) [CIT(A)], which emanated from the order of the Assessing Officer giving effect to the order passed under section 263 of the Act by the Commissioner of Income Tax. The Assessing Officer in his order under section 143(3) read with section 263 of the Act held in favour of the Revenue. In appeal, the CIT(A)....