2001 (5) TMI 11

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..... the Income-tax Act, 1961 (in short "the Act"), the following question has been referred by the Income-tax Appellate Tribunal, Delhi Bench "B" (in short "the Tribunal"), for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law and facts in allowing the deduction under section 80J in respect of plant No. 3 when admittedly there was .....

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..... was noted that no evidence was placed on record to show that any independent industrial undertaking had come into existence. That being the situation, the Income-tax Officer disallowed the claim. The matter was carried in appeal before the Commissioner of Income tax (Appeals) (in short "the, CIT (A)"). Before the said authority, reliance was placed on a decision of the Andhra Pradesh High Court i .....

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