2020 (6) TMI 511

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..... ed brought forward depreciation against the total income for computing deduction u/s.10A of the Act, was contrary to the provisions of section 10A and hence the order of assessment was erroneous and prejudicial to the interest of the revenue and hence invoking of section 263? - HELD THAT:- Both parties jointly submitted that the substantial questions of law involved in these appeals have been answ .....

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..... enue which were admitted by a Bench of this Court vide order dated 04.02.2013 in ITA No.280/2012 and 15.01.2013 in ITANo.279/2012 on the following substantial questions of law: a) Whether the Tribunal was correct in holding that the order passed u/s. 263 of the Act is not correct as the Assessing Officer has applied his mind while passing the order of assessment, without taking into considerat .....

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