9911796707
TMI Blog1982 (9) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... he asst. yrs. 1977-78 and 1978-79, were all heard together and are disposed of by this consolidated order for the sake of convenience. 2. For the sake of convenience, we first take up the revenue's appeal and the assessee's cross-objection for the asst. yr. 1977-78. The assessee is a forest contractor, enjoying leases of Bhagra. Chambi Machalets-Echel, and Reshwala forests as in the immediately ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f transport and seasoning, passed through backward and non-backward areas and on that strength, after taking into consideration, the length of backward areas and the wood travelled through and also the other factors, the Tribunal confirmed the relief under s. 80HH to the extent of 2/5th as granted by the CIT(A) in the course of the assessee's first appeal after obtaining necessary remand report ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the immediately two preceding years. 4. After taking into consideration the rival submissions, we hereby confirm the order of the CIT(A) as it does not call for any interference, the CIT(A), having followed the order of the Tribunal. We rely on the same reasoning on this issue as given in the said order dt. 5th April, 1980. 5. Coming to the asst. yr. 1978-79, the issue involved is identic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es for 100 per cent allowance. Both the parties could not controvert the basic facts pertaining to the issue are identical as in the immediately preceding years, with the only exception that river carrying the wood through backward and non-backwards areas is different in respect of Kandi forest, which is newly taken on lease by the assessee during the year under consideration. The ld. counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(A) in para 3 of his order. 7. After taking into consideration the rival submissions and following in principle and the ratio of our own earlier decision in proceeding years, we restrict the relief to be granted to 1/5th of the total relief admissible under s. 80HH. 8. In the result, revenue's appeal for both the years 1977-78 and 1978-79 and the assessee's cross-objection for asst. yr. 1977- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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