The Commissioner Of Income Tax, Karnal v. Sh. Sushil Gupta

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH ITA No. 404 of 2008Date of Decision: 19.8.2008 The Commissioner of Income Tax, Karnal Versus Sh. Sushil Gupta ......Appellant .....Respondents Coram:HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE RAJESH BINDAL Present:Shri Yogesh Putney, Advocate, for the appellant. 1. Whether Reporters of local papers may be allowed to see thejudgment?judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest? HEMANT GUPTA, J. This appeal has been preferred by the Revenue against theorder dated 27.7.2007 passed by the Income Tax Appellate Tribunal,New Delhi, Bench `F', New Delhi, in ITA No. 1044/DEL/2006, for theassessment year 2002-03, proposing following substantial questions oflaw:- “Whether on the facts and in the circumstances of thecase, the learned ITAT was right in law in upholdingthe order of the CIT (Appeals), directing the AssessingOfficer to allow deduction under Section 80 HHC tothe assessee, who is supporting manufacturer in thesame manner, as in the case or direct exporter,treating the supporting manufacturer at par with thedirect exporter and ignoring the provisions of Section80 HHC (1A) read with Section 80 HHC (3A) read withclause (baa) of explanation to Section 80 HHC of theAct.” The said question of law has been answered against the Revenue in The Commissioner of Income Tax, Karnal v. Sh. Sushil Kumar Guptea (ITA No. 429 of 2008 decided on 25.7.2008). In view of the decision of this Court in the aforesaid case, wedo not find that any substantial question of law arises for considerationin the present appeal. Hence, the present appeal is dismissed. (HEMANT GUPTA)JUDGE (RAJESH BINDAL)JUDGE