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2009 (10) TMI 572 - DELHI HIGH COURTAppeal – industrial undertaking – power of Tribunal to remand - assessee in her return filed for the assessment year 2003-04 had claimed deduction under section 80-IB of the Income-tax Act, 1961 in respect of Business started in the year 1997-98 – . It could not be disputed by the learned counsel for the appellant that even when no claim was made for the assessment year 1997-98 in order to become eligible for such a claim for the assessment year 2003-04, it is necessary for the asses-see to establish that the assessee was entitled to such a claim for the assessment year 1997-98. What comes out from the aforesaid facts is that there should have been some finding by the authorities below that the conditions contained in section 80-IB were satisfied even in respect of 1997-98 especially when the Tribunal found that no such finding was arrived at either by the Assessing Officer or by the Commissioner of Income-tax (Appeals). - the approach of the Tribunal in remitting the case back to the Assessing Officer for determination of the question is without blemish and perfectly justified
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