2014 (10) TMI 182 - HC - Income Tax

Admission of appeal Substantial question of law - Held that - Four grounds pleaded by the assessee does not raise any substantial question of law as they are already decided in earlier assessment year of the same assessee. Deduction u/s 80HH Held that - The deduction under Section 80HH will have to be abide by the order of the CIT(A) CIT(A) has remanded the Appeal only insofar as the claim u/s 80HH is concerned - that is upheld by the ITAT - The remand is necessitated in the given facts and circumstances -The view taken and conclusion of remand and for limited purpose does not raise any substantial question of law the order of the Tribunal is upheld Decided against assessee.

Summary

Issues:
1. Whether the present Appeal raises any substantial question of law.
2. Whether the question (E) concerning deduction under Section 80I and Section 80HH warrants further consideration.

Analysis:
1. The judges noted that the questions of law raised in the present Appeal were already addressed in their previous order dated 01.04.2014 in Income Tax Appeal No.5794/2010. The questions (A), (B), (C), and (D) were found to be covered by their earlier order, leading to the conclusion that the present Appeal did not raise any substantial question of law.

2. However, the question (E) related to the deduction under Section 80I and Section 80HH required examination. The Income Tax Appellate Tribunal (ITAT) had referred to the orders of the Assessing Officer and the Commissioner of Income Tax (Appeals). The Commissioner had partially allowed the Appeal and remanded the issue back to the Assessing Officer, specifically regarding the deduction under Section 80I. The ITAT upheld the remand concerning the deduction under Section 80HH as directed by the Commissioner. The judges found that the ITAT's decision to remand the issue was reasonable and did not raise any substantial question of law. The Appeal was dismissed accordingly, with no costs imposed.

In summary, while the present Appeal did not raise any substantial question of law due to the issues being covered by a previous order, the specific issue regarding deductions under Section 80I and Section 80HH was examined and upheld by the court based on the ITAT's decision to remand the matter for further consideration.