2008 (11) TMI 18

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....hagat, Mr Amit Bhagat and Mr Pulkit Gupta CORAM :- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV SHAKDHER BADAR DURREZ AHMED, J (ORAL) 1.   This appeal is directed against the order passed by the Income Tax Appellate Tribunal on 15.02.2008 in ITA No. 888/Del/2006 pertaining to the assessment year 2001-02. This matter has had two rounds before the Tribunal.....

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....e whether the assessee was entitled to have raised a claim under Section 10A before the Commissioner of Income-tax (Appeals), for the first time, without having raised such a claim before the Assessing Officer, was considered. The Tribunal has, inter alia, held as under: - "It had filed report on prescribed form 10 CCAF along with the return. The report on form 56F required as per sec.10A of the I....

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....bsp;  The Tribunal, by virtue of its order dated 10.06.2004, in the first round, also held: - "It is not the claim of the revenue that conditions of sec.10A were not satisfied in this case. The learned CIT (A) refused to entertain the claim of the assessee as an objection to the entertainment of above claim was raised by the AO. On a very technical ground, the plea of the assessee relating to....

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.... a finding relating to deductions claimed by the assessee under Section 10A of the said Act in accordance with law. 5.   Thereafter, the Commissioner of Income-tax (Appeals) considered the matter and found that the assessee was entitled to the deductions claimed by it under Section 10A of the said Act. In the second round before the Tribunal, the issues which had been settled in the f....