Commissioner Of Income-Tax (Central), Ludhiana v. M/S Davinder Exports, Guru Nanak Dev Nagar, Rahon Road,Ludhiana

*** IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH Income Tax Appeal No.371of 2007 Date of decision: 21.4.2011 Commissioner of Income-tax (Central), Ludhiana ...Appellant Versus M/s Davinder Exports, Guru Nanak Dev Nagar, Rahon Road,Ludhiana ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Rajesh Katoch, Senior Standing Counsel for the appellant. Mr. Pankaj Jain, Advocate for the respondent. **** ADARSH KUMAR GOEL, J ( Oral). 1.This Appeal has been preferred by the assessee underSection 260A of the Income Tax Act, 1961 (for short “the Act”) againstorder dated 19.2.2007 passed by the Income Tax Appellate Tribunal,Chandigarh Bench 'B',Chandigarh in ITA No.214/CHD/2005, for theassessment year 2001-02, raising following substantial questions of law:- “Whether on the facts and in the circumstances of thecase, the ITAT was correct in upholding the order of theld. CIT(A) in directing the A.O. not to restrict thededuction u/s 80HHC as per provisions of Section 80IB(13) r.w. section 801A(9) of the I.T.Act, 1961?” 2.Learned counsel for the appellant fairly states that matter iscovered against the assessee by order of this Court dated 18.4.2011 in ITA No.469 of 2010 Asin Exim International Vs. Commissioner ofIncome Tax, Jalandhar, Punjab wherein it was held that if deductionunder Section 80-IA has been taken, deduction under Section 80HHC wasnot admissible in view of Section 80IB(13) read with Section 80-IA(9) ofthe Act, following earlier judgment of this Court in Friends Castings (P)Ltd. Vs. Commissioner of Income Tax (2011) 50 DTR Judgments 61. In view of above, substantial question of law is answered infavour of the revenue. The appeal is allowed. (Adarsh Kumar Goel) Judge April 21,2010Pka (Ajay Kumar Mittal) Judge