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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 ..... omas, 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, whereas the other appeal is in respect of the year 1998-'99. The substantial qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Section 80 IA of the Act. 3. Going by the nature of pleadings and proceedings, it is seen that there is no dispute for the Revenue, that the assessee is eligible to have deduction, but for the quantum of deduction eligible. Coming to the factual position in ITA No. 1680 of 2009, while computing the eligible deduction of the different units situated in Palakkad, Kannur and Kollam, the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of the assessment year 1991-'92, the Commissioner dismissed the appeals as per Annexure B order dated 15.06.2001. 5. Met with the situation, the assessee preferred further appeal before the Tribunal. By that time, the appeals preferred by the assessee in respect of the orders passed by the Tribunal for the year 1991-92 before this Court raising substantial questions of law in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y preferred SLP before the Apex Court and the same was pending. 6. Heard Sri. Jose Joseph - the learned standing counsel appearing for the Revenue as well as Sri. P. Gopinatha Menon - the learned counsel appearing for the assessee. 7. There is no dispute to the fact that the issue has been decided in favour of the assessee by this Court as per the decision reported in (2002) 257 ITR 633 [cited s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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