9911796707
TMI Blog2004 (2) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... business of construction, is not entitled to deduction under section 80-I of the Act. Accordingly, the question is answered in the negative, i.e., in favour of the Revenue and against the assessee. - - - - - Dated:- 5-2-2004 - Judge(s) : N. K. SUD., J. S. NARANG. JUDGMENT The judgment of the court was delivered by N.K. Sud J. - The Revenue has filed this petition under section 256(2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing on the business of manufacture or production of any article or thing which was a necessary pre-requisite for claiming the said deduction. On appeal, the Commissioner of Income-tax (Appeals), Chandigarh (for short the "CIT(A)"), vide order dated October 3, 1989, accepted the claim of the assessee that it was an industrial undertaking and thus entitled to deduction under section 80-I of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ociations of India v. Union of India [1994] 209 ITR 877. Thus the finding of the Tribunal on this issue is clearly contrary to the law laid down by the apex court in N.C. Budharaja's case [1993] 204 ITR 412. Thus, we are satisfied that the question of law proposed by the Revenue does arise out of the order of the Tribunal. Normally, we would have directed the Tribunal to draw up a statement of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of justice has to keep pace with the march of the times. The nature of procedure prescribed by a statute-whether it is mandatory or directory merely-has to be judged by reference to the purpose sought to be achieved. We are very clear in our mind that when the facts of the case are either not disputed or cannot be disputed and as contained in the order of the Tribunal would be enough to enab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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