Commissioner Of Income Tax ( Central), Ludhiana v. M/S Sheena Industries, Ujha Road, Panipat

Income-tax Appeal No. 116 of 2011 -1- **** IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH Income-tax Appeal No. 116of 2011Date of decision: 21.11.2011 Commissioner of Income Tax ( Central), Ludhiana ...Appellant Versus M/s Sheena Industries, Ujha Road, Panipat ...Respondent CORAM: HON'BLE MR.JUSTICE HEMANT GUPTA HON'BLE MR.JUSTICE G.S.SANDHAWALIA Present: Mr. Rajesh Katoch, Advocate for the appellant. **** HEMANT GUPTA, J. The revenue is in appeal under Section 260A of the IncomeTax Act, 1961 arising out of the order passed by the Income Tax AppellateTribunal, Delhi Bench 'G', New Delhi dated 26.9.2008 in ITANo.968/Del/2007 for the assessment year 2003-04. The revenue has claimed following substantial question of law:- “Whether, on the facts and in the circumstances of the case,the Hon'ble ITAT was right in law in upholding the order of theCIT(A), directing the A.O. to allow deduction u/s 80HHC to theassessee, who is a supporting manufacturer in the samemanner, as in the case of direct exporter, treating thesupporting manufacturer at par with the direct exporter andignoring the provisions of section 80HHC(1A) read withSection 80HHC(3A) read with clause (baa) of explanation ofsection 80HHC of the I.T.Act, 1961?” **** Learned counsel for the revenue submits that the saidquestion of law stands decided against the revenue in ITA No.916 of 2008 Commissioner of Income-tax Vs. M/s Sheena Industries, Ujha Road,Panipat decided on 23.11.2009. In view of above, we do not find that any substantial questionof law arises in the present case. Consequently, the appeal is dismissed. (HEMANT GUPTA) JUDGE November 21, 2011Pka (G.S.SANDHAWALIA) JUDGE