9911796707
TMI Blog2012 (8) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. B.V. Balaram Das, Adv. For Respondent : Mr. Dushyant A. Dave, Sr.Adv. Ms. Surbhi Mehta, Adv. Mr. Pankaj Bhagat, Adv. Mr. Abhinav Mukerji, Adv. JUDGEMENT Heard learned counsel on both sides. Delay condoned. Leave granted. These civil appeals are filed by the Revenue against the decision of the Bombay High Court dismissing the Revenue's appeal on the ground of delay of 761 days in fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal was dismissed. Aggrieved by the decision of the CIT(A), the assessee carried the matter in further appeal to the Income Tax Appellate Tribunal ['ITAT', for short]. Before the ITAT, an additional ground was taken by the assessee. Vide the said additional ground, the assessee contended that the production of films was a manufacturing activity and so, it was entitled to the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Year 1994-1995, which is the subject-matter of present civil appeals, the matter also stood remitted to the Assessing Authority. The Revenue then carried matter in appeal to the High Court under Section 260-A of the Act. On account of a delay of 761 days, the Income Tax Appeal was dismissed. Against the said Order, these appeals were filed in which this Court framed the following question vide Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, before the Assessing Officer. Today, we are informed by learned senior counsel for the assessee that the assessee has succeeded before the Assessing Officer on the matter being remitted back to the Assessing Officer for the Assessment Year 1999-2000. By separate Orders, according to learned senior counsel for the assessee, it has succeeded before the Assessing Officer in respect of other asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question in the present case; and [c] If the High Court comes to the conclusion that the Revenue has not accepted the decision of the lower authorities on the applicability of Section 80IA of the Act then, in that event, the High Court may consider the present case on merits. If the High Court comes to the conclusion that adequate material is not placed on record by the assessee in respect of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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