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TMI Blog2010 (4) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... se to the assessee. Under the circumstances, the Assessing Officer should not have relied on his certificate and allowed the deduction under sections 80HH and 80-I of the Act - Held that:- Assessing Officer has referred to the certificate wherein the Department of Industries, Government of Andhra Pradesh, has specified that the unit of the assessee holds a permanent registration certificate as a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3(3) read with section 254 of the Act on December 30, 2008, is erroneous and prejudicial to the interests of the Revenue for the following reasons : "The hon'ble Income-tax Appellate Tribunal, vide Order No. I.T.A. 500/Ahd/1998 at para. 15.1, has questioned the cognizance of this certificate and its admissibility as an evidence/proof. The hon'ble Income-tax Appellate Tribunal unambiguou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. It is an accepted position that in so far as the relief under section 80HH of the Act is concerned, no such requirement is prescribed. 5. For the purposes of determining whether a unit is a small scale industrial undertaking, Explanation 3, appearing below sub-section (2) of section 80-I of the Act, stipulates that the said phrase would have the same meaning as in clause (b) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaking for the purposes of the Industries (Development and Regulation) Act, 1951. Section 11B of the Industries (Development and Regulation) Act, 1951, states that the Central Government may with a view to ascertaining the requirements stated in the said sub-section specify, having regard to the factors mentioned in sub-section (2), by notified order as to which industrial undertaking shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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