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TMI Blog2015 (1) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the original authority has already declined to grant deduction under Section 80IA. The Tribunal shall therefore, re-examine the issues above in the light of the claim under Section 80IA. - Decided in favour of assessee by way of remand. - T.C. NO. 487 OF 2007 - - - Dated:- 17-12-2014 - MR. R.SUDHAKAR AND MR. R.KARUPPIAH, JJ. For the Appellant : Mr. Vijayaraghavan for M/s. Subbaraya Iyer For The Respondent : Mr. Swaminathan, assisted by Ms. V.Pushpa JUDGMENT (DELIVERED BY R.SUDHAKAR, J.) Aggrieved by the order of the Appellate Tribunal in dismissing the appeal filed by it, the assessee is before this Court challenging the said order by filing the present appeal and this Court, vide order dated 26.6.07, framed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed over the said order of CIT (Appeals), the appellant preferred an appeal to the Income Tax Appellate Tribunal reiterating the submissions as taken before both the lower authorities. The Tribunal, following its order in Tamil Nadu Chlorates case (ITA No.307/2000 dated 6.9.05), held that generation of electricity would not amount to production of goods and articles and, therefore, the appellant is not entitled to the relief under Section 80IA and dismissed the appeal filed by the assessee. Aggrieved by the said order of the Tribunal, the appellant is before this Court by filing the present appeal. 4. Heard the learned counsel appearing for the appellant/assessee and the learned counsel appearing for the respondent. 5. It is pointed ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 80 IA. As far as the claim under Section 80I is concerned, there is hardly any material for them to consider whether the claim was with reference to electricity generation, in which event, here again, the question could be considered only under Section 80IA and not under Section 80I. 3. Considering the misdirection in the orders of the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal, we feel, the proper course herein would be to set aside the order of the Tribunal and remit the matter back to the Assessing Officer for considering the claim of deduction in the light of the provisions under Section 80IA. Accordingly, these Tax Case Appeals stand allowed. Connected M.P. No.1 of 2006 in T.C. (A) No.2536 of 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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