Rahul Mehta v. The Commissioner Of Income Tax

$~R3,4 *IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 733/2005 RAHUL MEHTA ..... Appellant Through:Ms. Kavita Jha and Mr. Udit Naresh,Advocates. versus THE COMMISSIONER OF INCOME TAX..... RespondentThrough:Mr. Zoheb Hossain, Advocate. AND RAHUL MEHTA ITA 736/2005 ..... Appellant Through:Ms. Kavita Jha and Mr. Udit Naresh,Advocates. versus THE COMMISSIONER OF INCOME TAX..... RespondentThrough:Mr. Zoheb Hossain, Advocate. CORAM: JUSTICE S. MURALIDHARJUSTICE SANJEEV NARULA O R D E R%13.12.2018 1. These appeals are directed against the judgment dated 2[nd]December 2004of the Income Tax Appellate Tribunal (‘ITAT’) in ITA Nos. 2240/D/2001and 2241/D/2001 for the Assessment Years (‘AYs’) 1997-98 and 1998-99 respectively. 2. While admitting these appeals on 5[th]September 2005, the followingsubstantial question of law for framed for consideration: “Whether on the facts and in the circumstances of the case, theTribunal was right in its conclusion that the total turnover inSection 80 HHC of the Act is only the turnover relating to theexport business of the assessee and not the turnover relating toother business of the assessee?” 3. An identical question has been answered by this Court in the Assessee’sown appeal, in favour of the Assessee and against the Revenue by an orderdated 20[th]November 2015 in ITA 467/2003 (Rahul Mehta v. TheCommissioner of Income Tax) for AY 1995-96. 4. In that view of the matter, the appeals are allowed by setting aside theimpugned order of the ITAT and answering the aforementioned question infavour of the Assessee and against the Revenue. S. MURALIDHAR, J. DECEMBER 13, 2018 ss SANJEEV NARULA, J.