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TMI Blog2016 (8) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... artment has not preferred any appeal meaning thereby that it has accepted the decision of Ld. CIT(A) in assessee favour - we are of the opinion that assessee is entitled for the claim allowed u/s 80IB(11A) and find no reason to interfere in the order of Ld. CIT(A). - Decided against revenue. - ITA No.2400/Ahd/2013 - - - Dated:- 24-8-2016 - Shri Anil Chaturvedi, Accountant Member And Shri Mahavir Prasad, Judicial Member By Assessee Shri B.K. Baheti Ms. Khushbu H. Mer, CAs By Revenue Shri Prasoon Kalra, Sr.D.R. ORDER Shri Mahavir Prasad, J M 1. This appeal is preferred by the assessee against the order of the Ld. CIT(A), Ahmedabad interalia on following grounds:- 1. The Ld.CIT(A) has erred in law and on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to show cause as to why deduction claimed u/s 80IB of the Act should not be disallowed as the company is not engaged in any integrated business of handling, storage and transportation of food grains. In reply of the said notice, assessee submitted that the assessee has started new business of food grains (Moong Dal Pulses), it has godowns and a processing unit for making dal from Moong. It is not manufacturing any item covered under eleventh schedule of the Act. It is just handling and processing the Moong and in the handling it break the moong dal there is no other manufacturing activity nor it convert the main item into any other transformation. The Assessing Officer has held that the assessee could not adduce any evidence that it is eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee, not being an integrated undertaking, is not entitled for the relief under S. 80IB(11A)of the Act. He submitted that transport and handling activities claimed by the assessee are merely incidental and not integrated to its main activity. Ld. Authorized Representative reiterated his submissions made before lower authorities. 5. We have gone through the relevant record and orders of the authorities below. We find that the assessee has filed detailed paper book containing AY 2005-06 order u/s 143(3) of the Act in which claim was allowed u/s 80IB(11A) of the Act. We further find that against Ld. CIT(A) s order of AYs 2005-06, 2006-07, 2007-08, 2008-09 and 2009-10 in which CIT(A) allowed the claim u/s 80IB(11A) of the Act, the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X
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