2026 (3) TMI 278

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....tioned appeals at the instance of different assessee's pertaining to the Assessment Year 2020-21 are directed against separate orders dated 08.08.2024 and 27.12.2024 of National Faceless Appeal Centre, Delhi passed u/s. 250 of the Income-tax Act, 1961 (hereinafter also called 'the Act') arising out of the respective Assessment Orders dated 03.09.2022 and 20.09.2022 passed u/s. 143(3) r.w.s.144B of....

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....2008) 175 Taxman 113 (Bombay) 2. CIT Vs. Surendra Prabhu P. (2005) 149 Taxman 82 (Kar.) A prayer has been made by the ld. Counsel for the assessee to restore the issue to the file of ld. Jurisdictional Assessing Officer for necessary calculation of the relief u/s. 89(1) of the Act eligible for the assessee's under consideration. 4. On the other hand, ld. DR supported the orders of l....

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....thil Kallyatan Ambujakshan (supra) and the Hon'ble Karnataka High Court in the case of CIT Vs. Surendra Prabhu P.(supra) wherein it has been held that assessee is entitled to benefit u/s. 10(10C) of the Act to the extent provided in the said section and in addition assessee is also entitled to relief u/s. 89(1) of the Act. It is prayed before me that the revised exercise needs to be done by the ld....