1 2.ITXA1442.13.doc


INTHEHIGHCOURTOFJUDICATUREATBOMBAY
ORDINARYORIGINALCIVILJURISDICTION





INCOMETAXAPPEALNO.1442OF2013




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TheCommissionerofIncomeTax,CentralIV Appellant

v/s




C
RohaDyeChemPvt.Ltd. Respondent




h
Mr.ArvindPintofortheappellant.

Nonepresentfortherespondent.
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CORAM:M.S.SANKLECHA&
H
N.M.JAMDAR,JJ.

DATED:9THJUNE,2015
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P .C.:

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This appeal by Revenue under Section 260A of the
IncomeTaxAct,1961challengestheorderdated31January2013
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passed by Income Tax Appellate Tribunal, Mumbai. The
impugnedorderrelatestotheAssessmentYear200304.


2 Theappellanthasformulatedthefollowingquestionoflaw
B




forourconsideration:


Whetheronthefactsandinthecircumstancesofthecase,
theIncomeTaxAppellateTribunalwasjustifiedinlawtodirectthe
Assessing Officer to recompute quantum of deduction under




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bsb 2 2.ITXA1442.13.doc


Section 80HHC of Income Tax Act without deducting the




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deductionunderSection80IBoftheActwhileignoringtheclear
provisionsofSection80IB(9)oftheAct.




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3 By impugned order Tribunal has allowed the




C
respondentassessee'sappealbyfollowingthedecisionofthisCourt
in Associate Capsules Pvt. Ltd. v/s Deputy Commissioner of
Income Tax, reported in 333 I.T.R. 42 (Bom.). impugned




h
orderalsoreliesuponthefactthatintherespondentassessee'sown
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casefortheassessmentyear200102ithadbyanorderdated20
May2011onidenticalissue,allowedrespondentassessee'sappeal
H
byfollowingthedecisionofthiscourtin AssociateCapsulesPvt.
Ltd.(supra).TheRevenuehasnotpointedoutanydistinguishing
featuresinthepresentcasewarrantingaviewdifferentfromthat
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takenbythisCourtinAssociateCapsulesPvt.Ltd.(supra)andin
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theassessee'sowncase.


4 In circumstances, no fault can be found with the
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impugnedorderoftheTribunalinhavingfollowedthedecisionof
thejurisdictionalCourt.Accordingly,nosubstantialquestionoflaw
arises.Appealdismissed.Noorderastocosts.
B




(N.M.JAMDAR,J.) (M.S.SANKLECHA,J.)




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TheCommissionerofIncomeTax,CentralIV v. RohaDyeChemPvt.Ltd