2011 (6) TMI 847 - AT - Income Tax

Summary

Issues involved:
The judgment deals with a Misc. Application seeking rectification/modification of a common order passed by the ITAT Hyderabad in relation to deduction claim under section 80HHE for assessment years 2003-04, 2004-05, and 2002-03.

Deduction Claim under Section 80HHE:
The assessee claimed deduction under section 80HHE based on two alternate grounds: export of 'customized electronic data' and engagement in data processing activity. The assessee contended that it fell under the first ground as the exported data was customized electronic data, supported by documents showing complex analysis generated by expensive software. The assessee argued that sending customized electronic data qualified for deduction u/s 80HHE, citing a Tribunal order in a similar case. However, the Departmental Representative opposed the rectification, stating no apparent mistake in the Tribunal's order. The Tribunal, after considering all submissions and case laws, found no error in its order and rejected the application, emphasizing that reviewing its own order was impermissible under the Income-tax Act.

Conclusion:
The ITAT Hyderabad dismissed the Misc. Application filed by the assessee seeking rectification/modification of the common order related to the deduction claim under section 80HHE for the assessment years 2003-04, 2004-05, and 2002-03. The Tribunal found no apparent mistake in its order and rejected the application, stating that reviewing its own order was not permissible under the Income-tax Act.