In The Appeal Itself The Revenue Has Stated That The Issue Iscovered By Virtue Of The Judgment Of This Court In Case Ofassociated Capsules Private Limited v. Dcit[1]. However, Therevenue Has Not Accepted The Decision Of The High Court And Is Inappeal Before The Supreme Court

Priya Soparkar IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.92 OF 2017WITH INCOME TAX APPEAL NO.386 OF 2017 Pr.Commissioner of Income Tax-Central-4… Appellant V/s. M/s Roha Dyechem Pvt. Ltd.… Respondent --- Mr.Tejveer Singh for the Appellant.Mr.B.G.Yewale i/by M/s Rajesh Shah & Co. for the Respondent. --- CORAM : AKIL KURESHI AND SARANG V.KOTWAL, JJ. DATE : APRIL 8, 2019. P.C.:- 1.Income Tax Appeal No.386 of 2017 is not on board,however taken on board at the request of learned Advocates forthe parties, since the issues involved in these two appeals areidentical. Issues being identical, we may notice facts from AppealNo.92 of 2017. 2.Revenue has filed this appeal against the judgment of theIncome Tax Appellate Tribunal. Following question is presented for our consideration:- “Whether on the facts and in the circumstances ofthe case and in law, the ITAT is justified in directingthe Assessing Officer to recompute the quantum ofdeduction u/s 80HHC of the Income Tax Act withoutdeducting the deduction u/s 80IB of the Act whileignoring the clear provisions of section 80IB(13)r.w.s. 80IA(9) of the Act?” 3.In the appeal itself the revenue has stated that the issue iscovered by virtue of the judgment of this Court in case ofAssociated Capsules Private Limited Vs. DCIT[1]. However, therevenue has not accepted the decision of the High Court and is inappeal before the Supreme Court. 4.In view of this settled position, the entire issue is squarelycovered by judgment of this Court in case of AssociatedCapsules Private Limited (supra). 5.In the result, Income Tax Appeals are dismissed. (SARANG V.KOTWAL,J.) (AKIL KURESHI,J.)….