Itxa/2178/2011 Of The Commissioner Of Income Tax- 20 Mumbai v. M/S. E-Jewellery

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2178 OF 2011 The Commissioner of Income Tax-20..Appellant.V/s.M/s. E-Jewellery..Respondent. Mr. Suresh Kumar, for the Appellant.Mr. A. K. Jasani, for the Respondent. P.C:- CORAM: J.P.DEVADHAR & M.S.SANKLECHA,JJ.DATE : 5[th] MARCH, 2013. Heard. 2In this Appeal by the Revenue for the Assessment Year 2001-02 following questions have been raised for our consideration:- (a)Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in allowing the claim of the assessee in respect of Section 80HHC, when such claim is not made by the assessee in its original return nor filed Chartered Accountant's Certificate required to be filed for claiming benefit under Section 80HHC? (b)Whether on the facts and in the circumstances of the case and in law, the Tribunal is correct in allowing the claim in respect of Section 80HHC by overlooking the provision of (c)Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in restoring the issue under Section 10A to the file of Assessing Officer for fresh examination without deciding the issue whether the assessee is entitled to deduction under Section 10A as claimed by the assessee? 3So far as Questions (a) & (b) are concerned, Counsel for the parties state that the issue arising in the aforesaid two questions is covered in favour of the Respondent-Assessee and against the Revenue by the decision of this Court in the matter of Prithvi Brokers & Shareholders v/s. CIT reported in 208 Taxmann page 498. Thus, we see no reason to entertain the proposed questions of law. 4So far as Question (c) is concerned, since the Tribunal has restored the issue of Section 10A of the Income Tax Act, 1961 for fresh examination to the file of the Assessing Officer, we see no reason to entertain Question (c). 5Accordingly, appeal is dismissed with no order as to costs. (M.S.SANKLECHA,J.) (J.P.DEVADHAR,J.)