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TMI Blog2022 (7) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal has also examined the remand report of the AO and also the applicability of Rule 18BBB and provision of section 80IA(8) and 80IA(12). Further, the Tribunal has also examined the application of section 80IA(8) and 80IA(10) and considered the decision has been taken to restore the issue back to the file of the AO. Placing reliance on the judgment of Hon ble Apex Court in the case of CIT (Intl. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... call/rectification of Hon ble Tribunal s order passed in the case of M/s Legacy Foods Pvt. Ltd. for AY 2011-12 in ITA 6197/Del/2016, Date of order 28-02-2020. It is most respectfully submitted as under: 1. We thankfully acknowledge the order dated 28.02.2020 downloaded from website on 02.03.2020, wherein Hon ble D Bench of Income Tax Appellate Tribunal, New Delhi decided the above app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... departmental appeal was decided in favor of the assessee against the revenue. 5. Thereafter, Your Honours proceeded to dispose ground no. 2-6 of departmental appeal which was in regard to violation of sub rule (4) of Rule 18BBB which has also been so noted in para 2.10 at page 8 of the appeal order by Your Honours. 6. A perusal of the order of the Tribunal would show, it is submitted w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 80IC(7) read with section 80IA(8) to 80IA(12). Fact of the matter is that Your Honours have decided and recorded finding in respect of section 80IA(8) to 80IA(12) in para 4.10 to 4.12 at page 14 - 17 of the impugned tribunal s appeal order which in fact was never the issue in departmental ground of appeal and hence could not be dealt in the present tribunal s order, more so when such gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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