Court No. - 4 Case :- INCOME TAX APPEAL No. - 353 of 2007 Appellant :- M/S U.P. State Handloom Corporation Limited Respondent :- Commissioner Of Income Tax Counsel for Appellant :- R.S. Agrawal Counsel for Respondent :- Manish Goyal,C.S.C. Hon'ble Abhinava Upadhya,J. Hon'ble Ashok Kumar,J. Heard Sri R.S. Agrawal, learned counsel for appellant and Sri Swapnil Rastogi, Advocate holding brief of Sri Manish Goyal, learned counsel for respondent. This is Income Tax Appeal filed by assessee for assessment year 1988-89. Learned counsel for appellant has submitted that only question nos. A, B and C have been referred at time admission of instant appeal, which are as under : "(A) Whether on facts and in circumstances of case Income Tax Appellate Tribunal was justified in holding that appellant-Corporation was not entitled to any reliefs under Sections 80HH and 80-I of Act? (B) Whether having regard t fact that appellant is Corporation/Company, Income Tax Appellate Tribunal was legally correct in holding that in absence of Certificate in form10-C under Rule 18-B of Income Tax Rules, claim of appellant Corporation was inadmissible under Section 80-HH(5) of Act? (C) Whether on facts and circumstances of case Income Tax Appellate Tribunal was legally correct in holding that in absence of prescribed particulars as provided in sub-section (7) of Section 80-I, no relief could be granted to appellant corporation under Section 80-I?" Sri R.S. Agrawal, learned counsel for appellant assessee submits that between same parties for assessment year 1985-86 similar questions were raised, which have been decided in favour of revenue and against assessee in I.T.A No. 112 of 2001 (M/s U.P. State Handloom Corpn. Limited vs. Commissioner of Income Tax). That being case, appeal of assessee is dismissed. Order Date :- 25.10.2017 S.S. . (Ashok Kumar, J.) (Abhinava Upadhya, J.) U.P. State Handloom Corporation Limited v. Commissioner of Income-tax