The ITO, Ward-2, Bhuj V. M/s. Friends Salt and Allied Industries, GANDHIDHAM

ITA 1361/RJT/1991

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50006 (ITAT-RAJKOT)
• Duration Of Justice: 20 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 1989-1990
• Appeal Filed On: 15-03-1991
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAY RAJ KUMAR

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT. BEFORE SHRI A. L. GEHLOT (AM )AND SHRI N.R.S. GANE SAN(JM) I.T.A. NO. 1361/AHD/91. (ASSESSMENT YEAR 1989-90) THE ITO WD.2 VS M/S.FRIENDS SALT & AL LIED INDUSTRIES, BHUJ GANDHIDHAM.. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JAY RAJ KUMAR. RESPONDENT BY: NONE. O R D E R U/S. 260(1) OF I.T.ACT. PER N.R.S.GANESAN (JM). ON THE DIRECTION OF THE JURISDICTIONAL HIGH COURT, THE FOLLOWING QUESTION WAS REFERRED FOR OPIN ION :- (I) WHETHER, THE APPELLATE TRIBUNAL IS RIGHT IN L AW AND ON FACTS IN CONFIRMING THE ORDER PASSED BY THE C.I.T.(A) ALLOWI NG THE CLAIM OF THE ASSESSEE UNDER SECTION 88HHA ? (II) WHETHER, THE APPELLATE TRIBUNAL WHILE ALLOWI NG THE AFORESTATED CLAIM HAS NOT ERRED IN PLACING RELIANCE ON THE CRIT ERIA FOR ALLOWANCE OF DEDUCTION UNDER SECTION 80HH WHEN THE CLAIM OF THE ASSESSEE WAS UNDER SECTION 88HHA ? 2. IN RESPECT OF QUESTION NO.1, THE HIGH COURT ANSW ERED THE QUESTION IN AFFIRMATIVE AGAINST THE REVENUE AND IN FAVOUR OF TH E ASSESSEE. HOWEVER, IN RESPECT OF THE SECOND QUESTION, THE HIGH COURT FOUN D THAT IT DOES NOT ARISE OUT OF THE ORDER OF THE TRIBUNAL. IN CONFORMITY OF THE JUDGMENT OF THE HIGH COURT, THE ORDER OF TRIBUNAL DATED 25-07-1996 SHALL STANDS AS SUCH. 2 ORDER PRONOUNCED IN THE OPEN COURT ON 13-05-2011. SD/- SD/- (A.L.GEHLOT) (N.R.S.GANESAN) ACCOUNTANT MEMBER. JUDICIAL MEMBER. PLACE : RAJKOT, DATED: 13-05-2011. NVA/ COPY TO: 1.THE ITO, WD.2, RAJKOT. 2.M/S. FRIENDS SALT & ALLIED INDUSTRIES,GANDHIDHAM . 3.THE C.I.T.(A)-II, RAJKOT. 4.THE C.I.T.-, RAJKOT. 5.THE D.R., I.T.A.T., RAJKOT. TRUE COPY. BY ORDER ASSTT.REGISTRAR. ITAT, RAJKOT.