The Commissioner Of Income Tax v. M/S Sheena Exports

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. The Commissioner of Income Tax. Vs. M/s Sheena Exports. I.T.A. No.769 of 2010 (O&M)Date of decision: 17.1.2011 -----Appellant. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOELHON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:-Mr. Rajesh Katoch, Standing counselfor the Revenue. --- ADARSH KUMAR GOEL, J. 1.This appeal has been preferred by the revenue underSection 260-A of the Income Tax Act, 1961 (for short, “the Act”)against the order of the Income Tax Appellate Tribunal, NewDelhi dated 16.10.2009 in I.T.A. No.295/Del/2007 proposing toraise following substantial question of law:- “Whether, on the facts and in the circumstances of thecase, the Hon’ble ITAT was right in law in upholdingthe order of the CIT(A), directing the AssessingOfficer to allow deduction u/s 80 HHC, on exportincentives, received by the assessee as a supportingmanufacturer in the same manner, as in the case ofdirect exporter?” 2. It is not disputed on behalf of the revenue that similarappeal being ITA No.916 of 2008 CITv. M/s Sheena Inds., Panipat, has already been dismissed by this Court vide orderdated 23.11.2009. Accordingly, the appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE January 17, 2011ashwani ( AJAY KUMAR MITTAL ) JUDGE