9911796707
TMI Blog1978 (7) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... r with which we are concerned in this appeal is 1976-77 with the year ended 31st Aug., 75 as the relevant previous year. In course of the assessment proceedings, the assessee claimed relief under s. 80-HH in respect of the business carried on by it. The ITO disallowed the claim on the ground stated by him in file No. 340-N (Sunder Irrigation Project) for the asst. yr. 1976-77. The reason given by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is in appeal before us. Shri A.N. Misra, the learned representative for the Department, stated before us that the order of the Tribunal referred to by the AAC had not been accepted by the Department and a reference application is pending before the Hon'ble High Court. Consequently, these appeals have been filed. However, he urged an addl. point in support of the order of the ITO. He stated that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TA No. 611(CTK) of 1975-76, dt. 27th Sept., 1977; in ITA Nos. 584 585 (CTK) of 1976-77 and order dt. 27th Sept., 1977 in ITA No. 586 (CTK) of 1976-77. He stated that the matter decided by the AAC is concluded by the aforesaid orders of the Tribunal. He pointed out that the facts and circumstances of the case before us are identical to those involved in the decision of the Tribunal referred to ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to those in the cases decided by the Tribunal in their orders already referred to above. Consequently, there is no doubt that the question raised in this appeal is covered by those orders of the Tribunal. Hence we uphold the order of the AAC who has followed those Tribunal decisions. We have considered the contention raised by the learned representative for the Department but do not find any for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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