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2011 (9) TMI 123 - SC - Income TaxCIT disallowed the claim of deduction u/s 80IA after revising the order u/s 263 - held that:- since the assessee has preferred an appeal to CIT (Appeals) against the order of the Assessing Officer, dated 5th May, 2011, we direct CIT (Appeals) to decide the matter uninfluenced by the earlier order of CIT under Section 263 of the Act as well as the impugned order passed by the High Court. Accordingly, the impugned order is set aside and the civil appeal filed by the assessee stands disposed of. Till the appeal is heard and disposed of by CIT (Appeals), the order passed by the Court on 5th January, 2011 (2010 -TMI - 206669 - Himachal Pradesh High Court) will continue to operate.
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