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2007 (8) TMI 321 - HC - Income TaxDeduction u/s 80I- Order passed by Commissioner u/s 263 in favour of revenue was cancelled by the Tribunal holding that assessee has not commenced his production in the year 1986-87 - That order has admittedly attained finality as the Revenue has not challenged it any further - once an order u/s 263 passed has been reversed by the Tribunal then the Revenue cannot claim that in respect of the same year different numbers, of years are required to be counted for the purposes of granting benefit of section 80-I - principle of consistency would not permit the Revenue to take a stand contrary to the one accepted by it
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