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2015 (8) TMI 52 - HC - Income TaxDisallowance made on account of claim for deduction under Section 10A - Held that:- This very issue was covered in favour of the Petitioner by the decision of the Tribunal for A.Y. 2005-2006 in the Petitioner's own case. The departmental representative before the Tribunal also accepted the position. Inspite of the agreed position between the parties, the Tribunal by the impugned order yet remands this very issue to the Assessing Officer for fresh examination/determination. The Petitioner has informed us that the appeal for the subsequent Assessment year i.e. A.Y. 2007-2008 is scheduled to come up before the Tribunal in the month of August 2015 and for A.Y 2010-2011 the date has yet to be fixed by the Tribunal. The Petitioner seriously apprehends, and in our view not unjustifiably that the Tribunal, while dealing with the Petitioner's appeal for the subsequent years may also restore the issue to the Assessing officer for de novo examination disregarding the earlier order. Thus we are constrained to exercise our extraordinary jurisdiction and set aside the impugned order of the Tribunal dated 4 March 2015 and restore it to the Tribunal for fresh consideration and disposal on merits, after addressing itself to it's earlier order passed for the A.Y 2005-2006 in respect of the Petitioners on merits
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