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2012 (11) TMI 317 - AT - Income TaxDeduction u/s.80-IB - CIT(A) allowed the claim - Held that - The A.O. has allowed deduction u/s 80-IB to the assessee in previous assessment years as per the order passed by him in that year u/s 143(3) & the A.O. cannot withdraw relief to a new industrial undertaking which has already been granted without disturbing such relief for earlier years - CIT(A) allowed the claim as revenue could not show that such relief was not allowed by the A.O. in earlier years or to show that such relief although allowed but was subsequently withdrawn. Fact was very much available in the record of the department that the assessee has established a new unit - in favour of assessee.
Issues:
- Disallowance of deduction claimed u/s.80-IB of the I.T. Act. Analysis: The judgment by the Appellate Tribunal ITAT, Ahmedabad pertains to three appeals filed by the Revenue challenging the orders of ld.CIT(A)-XI Ahmedabad regarding the disallowance of deduction claimed under section 80-IB of the Income Tax Act. The Tribunal noted that the ld.CIT(A) had previously decided a similar issue in favor of the appellant in the assessment year 2008-09, and this decision was upheld by the ITAT Ahmedabad "D" Bench in a separate case. The Tribunal examined the order of the ITAT in the case of "ACIT (OSD) Circle-5 vs. Omni Lens Pvt.Ltd." for the assessment year 2008-09 and confirmed the relief granted by the ld.CIT(A) in that case. The Tribunal emphasized that the Assessing Officer had allowed the deduction under section 80-IB for the relevant years without withdrawing the relief granted to the assessee for establishing a new unit, as per the judgment of the Hon'ble Gujarat High Court. The Tribunal found no reason to interfere with the ld.CIT(A)'s order, as the Revenue failed to provide evidence that the relief was not allowed in earlier years or that it was subsequently withdrawn. Consequently, the Tribunal dismissed all the grounds raised by the Revenue and confirmed the relief granted by the ld.CIT(A) while expunging certain remarks made by the assessee. As a result, all three appeals of the Revenue were dismissed.
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