TMI Blog2019 (4) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... Handlooms, Karur, [ 2013 (12) TMI 541 - MADRAS HIGH COURT] remanded the cases back to the Assessing Authority to consider the case of the assessees for grant of benefit under Section 80HHC The present appeals filed by the Revenue against the orders of the Tribunal cancelling the orders passed by the learned Commissioner of Income Tax under Section 263 of the Income Tax Act, have become infruc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elled the orders passed by the learned Commissioner of Income Tax under Section 263 of the Income Tax Act ( Act in short), for the Assessment Years in question, by which the learned Commissioner had directed the Assessing Authority to examine the claim of the assessees under Section 80HHC of the Act, as they are Supporting Manufacturers. 2.This Court, in the case of Commissioner of Income Tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer to consider the assessee #45;s claim and apply the decision of the Apex Court reported in (2012) 342 ITR 49 in the case of Topman Exports Vs. Commissioner of Income Tax, as stated above and pass orders under the claim of the assessee under Section 80HHC of the Income Tax Act, 1961. 14.In the result, the Tax Case (Appeals) stand disposed of with the above direction. No costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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