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TMI Blog2012 (8) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment years also and it has been held that the activity undertaken by the assessee constituted manufacture under the Explanation to Section 33B - in favour of assessee. This case is remitted to the High Court to consider whether the Revenue has accepted the order of the Assessing Officer/CIT(A) for the Assessment Year 1999-2000 in favour of the assessee - CIVIL APPEAL NOS.5958-5959 OF 2012 - - - Dated:- 22-8-2012 - Chief Justice And Madan B Lokur, JJ. For Appellant : Mr. A.S. Chandhiok, ASG. Mr. R.P. Bhatt,Sr. Adsv. Ms. Sonia Mathur, Adv. Mr. Vikas Malhotra, Adv. Ms. Anil Katiyar, Adv. for Mr. B.V. Balaram Das, Adv. For Respondent : Mr. Dushyant A. Dave, Sr.Adv. Ms. Surbhi Mehta, Adv. Mr. Pankaj Bhagat, Adv. Mr. Abhina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IA of the Act. The assessee gave reasons why it did not earlier raise the said additional ground before the Assessing Officer or before the CIT(A). Before the ITAT, the assessee submitted that the issue of benefit under Section 80IA of the Act was considered by the CIT(A) for the Assessment Year 1999-2000. A copy of the Order passed by the CIT(A) was also filed before the ITAT which indicated that the Revenue had accepted the case of the assessee that it was entitled to a deduction under Section 80IA of the Act for the Assessment Year 1999-2000. In fact, for the Assessment Year 1999-2000, the matter appears to have been remitted to the Assessing Officer only for the purpose of quantification of the deduction under Section 80IA of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separate Orders, according to learned senior counsel for the assessee, it has succeeded before the Assessing Officer in respect of other assessment years also and it has been held that the activity undertaken by the assessee constituted manufacture under the Explanation to Section 33B of the Act. We are not sure whether the Revenue has preferred any appeal from the order of assessment or from the order of CIT(A). In the above circumstances, we remit the case to the High Court to consider the following aspects: [a] Whether the Revenue has accepted the order of the Assessing Officer/CIT(A) for the Assessment Year 1999-2000 in favour of the assessee as claimed by the assessee by not filing any appeal to the High Court/this Court; [b] Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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