The Commissioner Of Income Taxchennai v. R.raveendran4Th Floor, New

In the High Court of Judicature at MadrasDated: 12.11.2014 Coram The Honourable Mr.JUSTICE R.SUDHAKARandThe Honourable Mr.JUSTICE R.KARUPPIAH Tax Case (Appeal) No.46 of 2013 The Commissioner of Income TaxChennai..... Appellant / Appellant. Vs. R.Raveendran4th Floor, New No.8,North Boag Road, T.Nagar, Chennai - 600 017.... Respondent/Respondent. APPEAL under Section 260-A of the Income Tax Act against theorder dated 30.08.2012 made in I.T.A.No.653/Mds/2012 on the file ofthe Income Tax Appellate Tribunal, 'B' Bench for the assessment year2008-09 against the order of the Commissioner of Income Tax [Appeals]VI, Chennai dated 13.12.2011 and made in ITA.No.621 /10-11 againstthe order of the Assistant Commissioner of Income Tax, Circle II,Chennai dated 31.12.2010 and made in PAN/GIR.No.ADIPR 8916 R. For Appellant : Mr.M.Swaminathan Standing Counsel for Income TaxFor Respondent : Mr.S.Sridhar J U D G M E N T (Delivered by R.SUDHAKAR,J.) This Tax Case (Appeal) filed by the Revenue as against the orderof the Income Tax Appellate Tribunal is admitted on the followingsubstantial question of law: "Whether on the facts and in the circumstances of thecase, the Appellate Tribunal was right in holding thoughthe assessee is doing works contract and the assessee iseligible for deduction under Section 80IB(10), which isagainst the provisions?" https://hcservices.ecourts.gov.in/hcservices/ 3. The issue involved in this Tax Case (Appeal) that whether theassessee is entitled to deduction under Section 80IB(10) of theIncome Tax Act has already been decided by this Court in T.C.(A)Nos.581 & 582 of 2011 and 314 & 315 of 2012 dated 01.11.2012 infavour of the assessee and against the Revenue. 4. Hence, following the above-said decision of this Court, theabove Tax Case (Appeals) are dismissed and the order of the Tribunalstands confirmed. No costs. Sd/-Asst. Registrar /true copy/ Sub Asst. Registrar. slTo1. The Assistant Registrar, Income Tax Appellate Tribunal, "B" Bench, Rajaji Bhavan, III Floor, Besant Nagar, Chennai 90. 2. The Commissioner of Income Tax (Appeals) -VI, Chennai. 3. The Assistant Commissioner of Income Tax, Circle II, Chennai.4. The Commissioner of Income Tax, Chennai.+1cc to Mr.M.Swaminathan,Advocate SR.No.53811+1cc to Mr.S.Sridhar, Advocate SR.No.54131 ng[co]gp/21.11