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TMI Blog2014 (12) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... VOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. By way of this appeal, the appellantassessee has challenged the judgment and order dated 05.09.2002 passed by the Income Tax Appellate Tribunal [ for short "the Tribunal"] in ITA No. 1493/Ahd/1996, whereby the appeal filed by the assessee was partly allowed by the Tribunal. 2. The facts, in brief, are that the assessee had filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court had formulated the following substantial question of law:- "Does the Income derived from an industrial undertaking include income from service/maintenance contracts in respect of the goods manufactured and supplied by the industrial undertaking so as to be eligible for deduction under section 80I of the Income Tax Act" ? 4. Mr. Shah, learned advocate for the appellant-assessee has conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the decision of the Bombay High Court in the case of Commissioner of Income Tax v. International Date Management Ltd., reported in [2003] 261 ITR 177. 5. Learned advocate for the respondentrevenue has supported the impugned judgment and order of the Tribunal and submitted that the Tribunal after appreciating the material on record has passed the impugned judgment and order. Therefore, he urg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 160 ITR 180..." 7. The Apex Court in the case of Excel Industries Ltd. (supra) held that in several assessment Years, the Department accepted the order of the Tribunal in favour of the assesse and did not pursue the matter any further but in respect of some assessment years the matter was taken up in appeal before the High Court. The Department could not be allowed to flip flop on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Ltd. (supra), we are of the considered opinion that the Tribunal ought to have granted the benefit to the assessee under Section 80I of the Income Tax Act for the assessment Year 1992-92 also. 10. In view of th above, the present appeal deserves to be allowed and the same is accordingly allowed. The question of law raised in this appeal is answered in negative i.e. in favour of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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