Trustees Of H.E.H. The Nizam'S ... vs Commissioner Of Income Tax on 16 February, 2000
In assessee's appeals, the assessee has challenged two issues i.e. (i)
action against the CIT(A) in confirming the denial of deduction u/s.10A of
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ITA Nos.125 & 126 /CTK/2020
Assessment Years : 2009-10 & 2010-2011
the Act claimed by the assessee and (ii) that no assessment order having
been passed originally on the return filed by the assessee, the reassessment
is not permissible in view of the decision of the Hon'ble Supreme Court in
the case of Trustees of H.E.H. The Nizam's Supplemental Family Trust vs
CIT, 242 ITR 381 (SC).