9911796707
TMI Blog2015 (12) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... peals), having allowed assessee's claim of deduction following the aforesaid decision of the Tribunal, there is no reason to interfere with the same which is hereby upheld. - Decided in favour of assessee - ITA No. 4320/Mum/2013 - - - Dated:- 9-10-2015 - Rajendra, AM And Saktijit Dey, JM For the Appellant : Dr Santosh Mankaskar For the Respondent : None ORDER Per Saktijit Dey, JM This is an appeal filed by the Department against the order dated 22nd March 2003, passed by the learned Commissioner (Appeals) - 35, Mumbai, pertaining to the assessment year 2008-09. Following grounds have been raised by the Revenue: 1. Whether on the facts and in the circumstances of the case, and in law, the Ld. CIT (A) erred in al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Departmental Representative and on the basis of material available on record. 3. Briefly the facts are, the assessee, a partnership firm, is engaged in the business of poultry and cattle fields. For this purpose, the assessee has seting a unit at Dhabol in Daman. For the assessment year under consideration, the assessee filed its return of income on 30th September 2008, declaring total income of ` 48,65,970. During the assessment proceedings, the Assessing Officer noticed that assessee has two units namely Unit-I and Unit-II and as far as Unit-II is concerned, the assessee has claimed deduction under section 80IB of the Income Tax Act, 1961 (for short the Act ). The Assessing Officer, observing that deduction claimed under section 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable on record. As could be seen, the solitary issue in dispute in the present appeal is in relation to assessee's claim of deduction under section 80IB of the Act for Unit-II. The Assessing Officer disallowed assessee's claim of deduction by relying upon the assessment order passed for the assessment year 2003-04 to 2007-08. However, as could be seen from the impugned order of the learned Commissioner (Appeals), the Tribunal, while deciding assessee's appeal for the assessment year 2003-04, allowed assessee's claim of deduction under section 80IB, by holding that Unit-II, is a separate industrial undertaking. This decision was again followed in assessee's own case for the assessment year 2004-05 in ITA no.5328/Mum./ 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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