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TMI Blog2014 (1) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... o justified - Therefore, the authorities having not properly applied their mind to the contentions raised as well as to the statutory provisions has passed the orders in the assesse’s case on two occasions - The issue has been restored for fresh adjudication. - ITA Nos.331 C/w 332/ 2012 - - - Dated:- 28-10-2013 - Mr. N Kumar and Mrs. Rathnakala, JJ For the Appellant : Sri A Shankar M Lava, Adv. For the Respondent : Sri K V Aravind, Adv JUDGEMENT Per : N Kumar, J : These two appeals are preferred by the assessee challenging the common order 04.05.2012 passed by the Tribunal in I.T.A. Nos.600 851 (Bang.)/2011 for the assessment years 1995-1996 and 1996-1997. 2. The assessee is a company engaged in the business of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the assessee preferred an appeal before the Tribunal. The Tribunal was of the view the issues raised in the appeal is squarely covered by the judgment of this court in Assessee s own case for the assessment years 1994-1995, wherein it was held the assessee is not entitled to exemption both under Section 10B of the Act as well as under Section 80HHC of the Act and therefore, the appeal came to be dismissed. For the same reason, the appeal filed in respect of the subsequent order also came to be dismissed. Aggrieved by the said order appellant assessee is before this Court. 4. Learned counsel appearing for the assessee assailing the impugned order contends that reliance placed by the Tribunal on the judgment of this Court for the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or exemption under Section 10B of the Act. Similarly benefit under Section 80HHC of the Act was declined for non-filing of the audit report. It is the case of the appellant that both the audit report as well as the certificate were available but not produced, however, subsequently the assessee has produced the said documents and claiming exemption. Authorities declined the assessee s claim and proceeded on the assumption that the appellant is not entitled to the benefit. In fact in the earlier proceedings, this court after considering all these arguments set aside the order and remanded the matter back to look into the documents and then record a finding. After remand the Tribunal has not looked into the documents and has refused to grant e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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