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TMI Blog2015 (3) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... (The order of the Court was made by R. Sudhakar, J.) The Revenue has filed the above Tax Case (Appeals) as against the order of the Income Tax Appellate Tribunal, Madras 'A' Bench, dated 09.02.2007 in ITA.Nos.1652 & 1775/Mds/05 for the assessment years 2002-03 and 2003-04 and the same were admitted by this Court on the following questions of law:- "1. Whether on the facts and circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 143(3) of the Income Tax Act, 1961. While completing the assessment, the Assessing Officer denied the benefit claimed under Sections 80IA/80IB of the Income Tax Act. Aggrieved by the same, the assessee filed appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) following assessee's own case in respect of the earlier assessment year, partly a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;s order, namely, M/s.Elgi Ultra Industries Limited, stated above and against that order the Revenue filed the appeal before this Court. In that matter, this Court answered the question in favour of the assessee and allowed the case. 5. In the light of the above, following the above decision of this Court cited supra, the questions of law raised herein are answered in favour of the assessee an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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