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TMI Blog2017 (12) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... said verdict came to be repelled, pursuant to the dismissal of SLP. This being the position, the law declared by this Court has become final; which obviously stands in favour of the assessee. - I.T.A. Nos. 655 of 2009 And 1680 of 2009 - - - Dated:- 3-11-2017 - MR. P.R. RAMACHANDRA MENON AND MR. SHIRCY V., JJ. For The APPELLANT : Sri. Jose Joseph, Sc, For Income Tax For The RESPONDENT : Sri. P. Benny Thomas, Sri. P. Gopinath, Sri.K.John Mathai, Sri.E.K.Nandakumar And Sri.Raja Kannan JUDGMENT Ramachandra Menon, J. These appeals have been preferred at the instance of the Revenue, on being aggrieved of the orders passed by the Tribunal in the appeals. ITA No. 1680 of 2009 is in respect of the year 1997-'98, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly. This was found acceptable to the assessing authority, who issued proceedings under the relevant provisions of law, finally leading to Annexure A order dated 29.03.2001, whereby the reckonable extent was considered as the figures given by the ABC and nothing else. 4. By virtue of the said exercise, the eligible extent of deduction however came to be reduced, which was sought to be challenged by the assessee by filing appeal before the Commissioner of appeals. The matter was considered elaborately by the Commissioner. Following the verdict passed by the Tribunal in the assessee's own case in respect of the assessment year 1991-'92, the Commissioner dismissed the appeals as per Annexure B order dated 15.06.2001. 5. Met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alt with in the said case was under 'Section 80-I'; whereas in the present appeal, it is 'Section 80-IA', which undisputedly is the successor provision of 80-I. There is no difference, but for the different points of time and the question of law remains to be same in both the circumstances. It is brought to the notice of this Court that the challenge raised by the Revenue against the said verdict came to be repelled, pursuant to the dismissal of SLP. This being the position, the law declared by this Court as reported in (2002) 257 ITR 633 [cited supra] has become final; which obviously stands in favour of the assessee. 8. In the above circumstances, we find that no substantial question of law does remain to be answered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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