Mr.k.k.bissa For The v. From The Record Of D.b. Income Tax Appeal

(1) D.B.INCOME TAX APPEAL NO.60/2013 Commissioner of Income Tax, Udaipur Vs.M/s Green Marble House Pvt. Ltd. (2) D.B.INCOME TAX APPEAL NO.62/2013 Commissioner of Income Tax, UdaipurVs. M/s Green Marble House Pvt. Ltd. Date of Order::26[th] March 2014 HON'BLE MR. JUSTICE DINESH MAHESHWARIHON’BLE MR.JUSTICE BANWARI LAL SHARMA Mr.K.K.Bissa for the appellant .... Having regard to the submissions made that the certified copyof the impugned common order has been filed in D.B.Income TaxAppeal No.61/2013, the requirements of filing the certified copy ofthe impugned common order in D.B.Income Tax Appeal No.60/2013is dispensed with. The learned counsel for the appellant frankly submits that thecontroversy involved in the present appeals stands concludedagainst the appellant in view of the common order dated 20.02.2013as passed by this Court in a batch of petitions led by D.B.Income TaxAppeal No.29/2008: Commissioner of Income Tax Vs. M/s. ArihantTiles & Marbles Pvt. Ltd. The learned counsel further frankly submitsthat so far the persent assessee-respondent is concerned, theimpguned common order dated 14.12.2012 was also the subjectmatter of appeal in D.B. Income Tax Appeal No.61/2013 which hasbeen cnosidered and dismissed by this Court on 23.08.2013. MK From the record of D.B. Income Tax Appeal No.61/2013 it isnoticed that the appeal against the same impugned order for theassessment year 2000-01 has already been dismissed by this Courtwith reference to paragraphs 23 to 25 of the above referred order dated 20.02.2013, which read as under: - “23. Therefore, we are of considered opinion that the learned ITATwas justified in allowing the deduction under sec.80HHC of the Actregarding export of cut and polished marble blocks during relevantyears by the assessee-respondents. The appeals of the Revenue,therefore, are liable to be dismissed and the substantial questionof law framed above is accordingly answered in favour ofassessee-respondents and against the appellant-Revenue. 24.It is also pertinent to note that since the Circular No.693dated 17[th] November 1994 has already been referred to anddiscussed along with the substantial question of law framed inthese appeals, for the second substantial question of law framedin Appeal No.29/2008 regarding legal effect of Circular No.693, itis also held that said Circular does not adversely affect claims ofthe assessee-respondents and the assessees are entitled tobenefit of deduction under sec.80HHC of the Act. Thus, thesecond substantial question of law framed in Appeal No.29/2008 isaccordingly answered in favour of the assessee-respondent andagainst the appellant-Revenue.25.In view of the above, these appeals of the Revenue arehereby dismissed. No order as to costs.”was justified in allowing the deduction under sec.80HHC of the Actregarding export of cut and polished marble blocks during relevantyears by the assessee-respondents. The appeals of the Revenue,therefore, are liable to be dismissed and the substantial questionof law framed above is accordingly answered in favour ofassessee-respondents and against the appellant-Revenue. 24.It is also pertinent to note that since the Circular No.693dated 17[th] November 1994 has already been referred to anddiscussed along with the substantial question of law framed inthese appeals, for the second substantial question of law framedin Appeal No.29/2008 regarding legal effect of Circular No.693, itis also held that said Circular does not adversely affect claims ofthe assessee-respondents and the assessees are entitled tobenefit of deduction under sec.80HHC of the Act. Thus, thesecond substantial question of law framed in Appeal No.29/2008 isaccordingly answered in favour of the assessee-respondent andagainst the appellant-Revenue.25.In view of the above, these appeals of the Revenue arehereby dismissed. No order as to costs.” In view of the above, the present appeals are also required tobe, and are, dismissed following the order dated 20.02.2013 in M/s.Arihant Tiles & Marbles Pvt.Ltd. as also the order dated 23.08.2013as passed in the case of assessee-respondent in D.B. Income TaxAppeal No.61/2013 and in the same terms. (BANWARI LAL SHARMA),J. (DINESH MAHESHWARI), J. MK D.B.INCOME TAX APPEAL NO.62/2013 Commissioner of Income Tax, UdaipurVs. M/s Green Marble House Pvt. Ltd. Date of Order::26[th] March 2014 HON'BLE MR. JUSTICE DINESH MAHESHWARIHON’BLE MR.JUSTICE BANWARI LAL SHARMA Mr.K.K.Bissa for the appellant The appeal is dismissed [vide common order made inD.B.Income Tax Appeal No.60/2013: Commissioner of Income Tax,Udaipur Vs. M/s Green Marble House Pvt. Ltd.]. (BANWARI LAL SHARMA),J. (DINESH MAHESHWARI), J.