INFOSYS LIMITED Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) These petitions involving similar and akin issues, have been considered together and are disposed of by this common order.

(2.) Petitioner has challenged the proceedings initiated by the respondent under Section 147 r/w section 148 of the Income Tax Act, 1961 ['Act' for short] relating to the assessment years 2004-05, 2005-06 and 2006-07.

(3.) The petitioner's regular assessments under the provisions of the Act relating to the aforesaid assessment years were concluded by the respondent whereby the respondent authority allowed the petitioner's claim for deduction under Section 10-A while disallowing a small portion of the deduction on certain grounds. To the extent of disallowance of a portion of the deduction under Section 10-A in the original assessment orders, the matters were taken in appeal and the appeals were pending.