2011 (7) TMI 1375

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....190 to 192 of 2010 are against the orders of the learned CIT (A) before whom the appeals were filed against consequential orders passed by the Assessing Officer for giving effect orders passed by the Tribunal. While the above said course of action was in process, the assessee also filed petitions under section 154 of the Act for the very same three years before the Assessing Officer seeking rectification of the consequential orders and the same were rejected. Accordingly the assessee filed appeals before the learned CIT (A) against such rejection but could not succeed. The appeals numbered as 217 to 219 of 2010 are against the appellate orders passed against sec. 154 orders for the three years under consideration. Hence there are two appeal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....   ** Total eligible deduction under section 80HHC Rs. 1,64,38,896/- Less:- Deduction allowed under section 80IB as Per provisions of section 80IA(9) r.w.s 80IB(13) 61,94,889/-   Rs. 1,02,44,007 The assessee was not in agreement with the method followed by the Assessing Officer and hence filed appeals before the Learned CIT(A). The assessee also filed petitions under section 154 of the Act seeking rectification of the consequential order and the same were rejected. Hence the assessee filed appeals before Learned CIT(A) against the said rejection also. However, the learned CIT(A) confirmed the orders of Assessing Officer by taking support of the Special bench decision of ITAT in the case of ACIT Vs. Hindustan M....