9911796707
TMI Blog2014 (11) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... PPELLANT ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. This Tax Appeal u/s.260A of the Incometax Act, 1961 has been filed against the judgment and order dated 02.08.1999 passed by the Income Tax Appellate Tribunal, Ahmedabad in ITA No.2800/AHD/1993. 2. Though the appeal was filed way back in the year 1999, it was not moved for more than ten years. Thereafter, MCA No.80/2000 was filed for restoration of the appeal, which was dismissed for default and vide order dated 07.03.2011, the appeal was restored on file. 3. The cognate appeal being Tax Appeal No.588/1999, arising out of the same judgment and order of the Appellate Tribunal, came to be decided by this Court vide judgment and order dated 16.06.2011. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court which came to be dismissed on the ground of delay. The Supreme Court further observed that decision of the Madhya Pradesh High Court in the case of J.P. Tobacco Products P. Ltd. Vs. C.I.T. was followed by the same High Court in the case of CIT v. Alpine Solvex P. Ltd. in I.T.A. No.92 of 1999 decided on May 2, 2000 and that special leave petition against the same was dismissed by the Supreme Court. The Court further observed that the aforesaid view had been followed repeatedly by different High Courts against which no special leave petitions were filed meaning thereby that the Department had accepted the view taken in the said judgments. One of the judgments referred to was CIT v. Amod Stamping, (2005) 274 ITR 176 (Guj). Invit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this High Court in the case of CIT Vs. Amod Stamping (supra), the question is required to be answered in the affirmative, that is, in favour of the assessee and against the revenue. The Appellate Tribunal is right in law in directing to allow separate relief under sections 80HHA and 80I of the Income Tax Act, 1961. The appeal is, accordingly, dismissed with no order as to costs. 4. Since this Tax Appeal arises out of the same judgment and order of the Appellate Tribunal, it will be governed by the aforesaid judgment rendered in T.A. No.588/1999 decided on 16.06.2011 and hence, no elaborate reasons are assigned in this matter. 5. In view of the above, the appeal is dismissed in terms of the judgment and order rendered in T.A. No.588/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
