2026 (3) TMI 278

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.... the Revenue : Shri Eknath Abhang (Through Virtual) ORDER The captioned 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 ....

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....10C) of the Act : 1. CIT Vs. Koodathil Kallyatan Ambujakshan (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 c....

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....d by the Hon'ble Jurisdictional High Court in the case of CIT Vs. Koodathil 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 i....