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TMI Blog2012 (11) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... d without disturbing such relief for earlier years - CIT(A) allowed the claim as revenue could not show that such relief was not allowed by the A.O. in earlier years or to show that such relief although allowed but was subsequently withdrawn. Fact was very much available in the record of the department that the assessee has established a new unit - in favour of assessee. - ITA Nos.1728,1729 & 173 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30/03/2012. The ld.CIT(A) has examined that order and thereafter given his finding as follows:- 5.2. It is seen that similar issue was decided by me in favour of the appellant in the A.Y. 2008-09 in appeal No.CIT(A)- XI/327/ACIT Cir-5/10-11 dated 23.11.2011. The decision taken by me was confirmed by the Hon ble ITAT in ITA No.276/Ahd/2012 A.Y. 2008-09 dtd. 30/3/2012. The relevant para of the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004-05 as per the order passed by him in that year u/s 143(3) and the same claim was again allowed to the assessee for assessment year 2006-07 for which also, the assessment was completed u/s 143(3). He has followed the judgement of Hon'ble Gujarat High Court rendered in the case of Saurashtra Cement Chemical Industries Ltd. (supra) and held that the A.O. cannot withdraw relief to a new industri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the unit established by the assessee in assessment year 1994-95, assessee was getting deduction u/s 80-1A up to assessment year 2004-05. If this be so, then for new unit only, deduction was allowed by the A.O. u/s 80-IB in assessment year 2006-07. This goes to show that this fact was very much available in the record of the department that the assessee has established a new unit in assessment yea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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