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TMI Blog2013 (12) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... 6779/Mum/2011 - - - Dated:- 31-1-2013 - Shri I. P. Bansal, JM And Shri N. K. Billaiya, AM,JJ. For the Appellant : Shri Girija Dayal For the Respondent Shri K. Gopal Shri Jitendra Singh ORDER Per Bench All the three appeals are filed by the Revenue. These are directed against three separate orders passed by the Ld. CIT(A) dt. 7.7.2011 for assessment years 2004-05, 2006-07 and 2008-09. 2. Grounds of appeal for assessment year 2004-05 read as under" "1. On the facts and in the circumstances of the case and in law, the CIT(A) erred in allowing deduction u/s. 10A without appreciating the fact that the AO had disallowed the same following his findings during the course of remand proceedings for A.Y. 2002-03 that in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to A.Y. 2004-05 it had used old machineries transferred from its sister concern in violation of the provisions of section 10A (2)(iii)." 4. The assessee was entitled to deduction u/s. 10A which was initially allowed by the AO except on the income shown on fluctuation of foreign exchange. The Ld. CIT(A) had allowed deduction u/s. 10A even on foreign exchange fluctuation and the appeal filed by the Revenue against the said order of the Ld. CIT(A) was dismissed by the Tribunal vide its order dt. 22.5.2009 in ITA No. 61/Mum/2008. The Revenue filed an M.A against the said order which was dismissed vide order dt. 21st September, 2012 in M.A. No. 183/Mum/2012. Copies of the order of the Tribunal are placed on our record. 5. For the years u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a different view for subsequent years." Thus it was pleaded by the Ld. AR that in view of allowance of deduction given by department in the initial year, the deduction cannot be withdrawn during the years under consideration. 8. We have heard both the parties and the contentions have already been considered. The allowance of deduction u/s. 10A for initial year of assessment year 2002-03 is granted by the Revenue which has not been set aside. Therefore, the ratio of the aforementioned decision of the Hon'ble Jurisdictional High Court in the case of Western Outdoor Interactive (P) Ltd (supra) will be squarely applicable and relying upon that we decline to interfere in the relief granted by the Ld. CIT(A) in respect of the years under con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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