2020 (12) TMI 25

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....AGESWAR RAO, ADV., FOR SRI. MALLAHA RAO K, ADV.,) RESPONDENT (BY SRI. K.V. ARAVIND, ADV.) JUDGMENT ALOK ARADHE J. This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been preferred by the assessee. The dispute in the appeal pertains to the Assessment Year 2005-06. The appeal was admitted by a Bench of this Court vide order d....

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....led return of income for the Assessment Year 2005-06 and declared total income of Rs. 71,53,080/-. The Assessing Officer, by an order dated 31.12.2008, inter alia denied the benefit of deduction under Section 10A of the Act to some of the units of the assessee on the ground that they were not set up in accordance with STPI scheme. It was further held that even if the assessee is found eligible for....

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....al has been filed. 3. Learned counsel for the assessee submitted that the Tribunal ought to have adjudicated the grounds raised by the assessee on merits inspite of holding the same as academic. On the other hand, learned counsel for the revenue has supported the order passed by the Tribunal. 4. We have considered the submissions made on both sides and have perused the record. From perusal o....