Itta/266/2012 Of The Commissioner Of Income Tax-Iv v. M/S.maruthi Tubes (P) Ltd

THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO AND I.T.TA.No.266 of 2012 ORDER: (Per Goda Raghuram, J) No substantial question of law arises for consideration in thisappeal preferred by the Revenue under Section 260A of the Income TaxAct, 1961 (for short ‘the Act’). The assessee’s claim for deduction underSection 81IB of the Act was disallowed by the assessment order dt.30.8.2006. The appeal preferred by the assessee to the Commissioner ofAppeals was allowed following the order dt. 11.4.2008 passed by theAppellate Authority in respect of the earlier assessment year 2003-04,reiterating the conclusion that the appellant continues to be an SSI unitduring the assessment year 2004-05. The Income Tax Appellate Tribunalconfirmed the finding that the respondent/assessee is an SSI unit havingbeen granted registration on 31.5.1996, is prior to 24.12.1999. We find nosubstantial question of law arising having regard to the concurrentconclusion of fact, that the respondent/assessee was an SSI unit duringthe relevant assessment year. The appeal is accordingly dismissed, atthe stage of admission. ______________________ RAGHURAM, J GODA ____________________________ RAO, J23.07.2012.KRB. M.S.RAMACHANDRA THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO I.T.TA.No.266 of 2012 ORDER: (Per Goda Raghuram, J) 23.07.2012.