Commissioner Of Income Tax v. M/S Sheena Exports

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. I.T.A. No.88 of 2011 Date of decision: 26.4.2011 Commissioner of Income Tax. Vs. M/s Sheena Exports. -----Appellant. -----Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOELHON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:-Mr. Rajesh Katoch, Standing Counselfor the appellant. --- ADARSH KUMAR GOEL, J. This appeal has been preferred by the revenue underSection 260-A of the Income Tax Act, 1961 (for short, “the Act”)against the order of the Income Tax Appellate Tribunal, NewDelhi dated 16.10.2009 in ITA No.296/Del/2009for theassessment year 2003-04 claiming following substantial questionof law:- “Whether, on the facts and in the circumstances of thecase, the Hon’ble ITAT was right in law in upholdingthe order of the CIT(A), directing the AssessingOfficer to allow deduction u/s 80 HHC, on exportincentives, received by the assessee as a supportingmanufacturer in the same manner, as in the case ofdirect exporter?” Learned counsel for the appellant fairly states that thematter is covered against the revenue by order of this Court dated17.1.2011 in I.T.A. No.769 of 2010 in CIT v. M/s SheenaExports. Accordingly, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE April 26, 2011ashwani ( AJAY KUMAR MITTAL ) JUDGE