2012 (3) TMI 729

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... COUNSEL WITH MRS SWATI SOPARKAR for Opponent(s) : 1, ORAL ORDER (Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) This Appeal is ADMITTED on the following substantial questions of law: [1] Whether the Tribunal below committed substantial error of law in reversing the order of the Commissioner of Income Tax [Appeals] [ CIT [Appeals] ] passed under Section 154 of the Income Tax Act .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ount of sales tax of Rs. 1786.55 Lac and excise duty of Rs. 16428.75 Lac to be excluded from the total turnover for the purpose of computation of deduction under Section 80HHC of the Act when those issues were not raised before the Assessing Officer or the CIT [Appeals] and at the same time, did not arise out of the order dated May 17, 2001 passed by the CIT [Appeals], under Section 154 of the Act .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X