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Revenue, having accepted the order of the Tribunal in the first round, cannot raise those objections in the second round
Case Law Details
- Case Name
- Commissioner of Income Tax-II Vs Mantec Consultants (P) Ltd (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Although, no claim under Section 10A had been made before the Assessing Officer, the respondent/assessee had made such a claim before the Commissioner of Income-tax (Appeals). The assessee was fully justified in raising the claim under Section 10A of the said Act, for the first time, before the Commissioner of Income-tax (Appeals), who ought to have entertained it and decided on merits as to whether the assessee was entitled to such a deductions.The revenue, having accepted the order of the Tribunal in the first round, cannot raise those objections in the second round.
IN THE HIGH COURT OF D...
