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TMI Blog2018 (11) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... uses, the commencement of which were specified between different periods. There is no consideration by the First Appellate Authority or the Tribunal as to under which category the appellant's industry would fall. If, as the First Appellate Authority found, the claim is only on the basis of an industrial undertaking existing in a industrially backward State, then on the finding of the First Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. JOHN MATHAI SRI. P. BENNY THOMAS AND SRI. RAJA KANNAN JUDGMENT K . Vinod Chandran, J . The assessment years we are concerned with in the appeals are 1997-1998 and 1998-1999. The claim is under Section 80IA of the Income Tax Act, 1961 [for brevity, the Act] as it existed prior to 2000. The First Appellate Authority confirmed the disallowance under Section 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from an industrial undertaking shall not be admissible, unless the accounts of the industrial undertaking for the previous year relevant to the assessment year have been audited by an Accountant as defined under Explanation to Section 80IA(2) of the Act, as it existed prior to 2000. The assessee also has to furnish along with the return of income the report of such audit in the prescribed form du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the processing carried out by an assessee in a unit, which did not belong to the assessee, but was leased out by the assessee. There was no identity of facts or law in the instant case, with the relied on decision, is the contention taken. We agree with the said submission of the learned Senior Counsel appearing for the Revenue. In such circumstances, the order of the Tribunal has to be set as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment years. 4. In such circumstances, we set aside the order of the Tribunal and remand the issue to the Tribunal to consider the claim under Section 80IA of the Act with reference to the categorisation of the appellant's industry; as is discernible from the various clauses. 5. The appeals are allowed without any observation on the merits of the issue and without answering the quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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