2017 (7) TMI 139

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..... t year, the same amount was claimed as deduction under Section 35D of the Act and allowed by the Revenue. The Revenue has not assailed the said order. In view of the above, the order with regard to previous assessment year has become final. The same principle will have to be adopted. More particularly, when the same amount was claimed as deduction under Section 35D of the Act for the earlier ye .....

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..... lier years as borne from the records? 6.2 Whether in law, and on facts, the Tribunal was right in allowing the deduction when the full facts were not brought before it either by the Revenue or by the Respondent Company? 6.3 Whether in law and on facts, was the Tribunal justified in calling upon the Revenue to prove that this deduction was not claimed in the earlier years, when the burd .....

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..... case of C.C.E., Navi Mumbai Vs. Amar Bitumen Allied Products Pvt. Ltd., reported in 2006 (202) E.L.T. 213 (S.C.) has held that the principles of consistency has to be followed. According to the Assessee, in the last assessment year, the same amount was claimed as deduction under Section 35D of the Act and allowed by the Revenue. 8 The Revenue has not assailed the said order. In view of the ab .....

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