TMI Blog2021 (8) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... es - HELD THAT:- This being the lapses committed by the authorities competent, the matter is to be remanded back for fresh consideration and for the purpose of disposing of the objections filed by the writ petitioner on 26.12.2011. Accordingly, the impugned assessment order dated 28.12.2011, passed by the respondent is quashed and the matter is remanded back for fresh consideration. The respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the provisions of the Indian Companies Act, 1956. The petitioner states that they have filed return of income for the Assessment Year 2004-05. The order of assessment was passed. The petitioner claimed exemption in relation to the income derived from the export of computer software, under the provisions of Section 10 B of the Act. The learned counsel for the petitioner made a submission tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed directly in violation of the directives issued by the Hon'ble Supreme Court of India in the case of GKN Drive shafts India Ltd., Vs. ITO reported in 259 ITR 19 (SC). 3.The learned Junior Standing Counsel appearing on behalf of the respondent, though contested the case, was unable to establish that the objections submitted by the writ petitioner was disposed of on merits, as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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