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TMI Blog2019 (5) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... AIYA, A.M. This appeal by the assessee is preferred against the order of the CIT(A)-37, New Delhi dated 08.09.2016 pertaining to AY 2008- 09. The grievance of the assessee reads as under: 1. "That on the facts and in the circumstances of the case and in law, the orders passed by Ld. Deputy Commissioner of Income-tax, Circle 7(1), New Delhi under section 154/143(3) of the Income-tax Act, 1961 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of brought forward losses of earlier years with the profit of the undertaking for the year under consideration without appreciating the change in provisions of section 10A(6) of the Act brought about by Finance Act, 2003 w.e.f. April 1, 2001. That the above-mentioned grounds are independent and without prejudice to each other. That the Appellant prays that it may be allowed to add, amend, alte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Before us, the Counsel for the assessee submitted that the decision of the Tribunal in the case of Tecnovate E-solutions Pvt. Ltd., which was relied upon by the CIT(A) has been reversed by the Hon'ble High Court of Delhi. 5. Since the decision, which was the basis for the dismissal of the appeal by the CIT(A) has been reversed by the Hon'ble High Court of Delhi. We are of the considered view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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