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2017 (6) TMI 981 - AT - Income TaxDenial of deduction under Section 80JJAA - Deduction in respect of employment of new workmen - Held that:- The limited issue in the remand proceedings before the Assessing Officer was only to verify whether any persons employed in the supervisory role was included in the list for the purpose of deduction under Section 80JJAA of the Act. The Assessing Officer while passing the order dt.20.12.2011 denied the claim without giving effect the directions of the Tribunal to verify the factual position. Subsequently, the CIT passed a revision order under Section 263 dt.16.1.2013 and directed the Assessing Officer to verify whether the condition stipulated for the grant of deduction under Section 80JJAA as directed by the Tribunal are satisfied in the case of the assessee. The Assessing Officer then passed the order dt.16.1.2014 in pursuant to the revision order under Section 263 and denied the claim by following the order of the earlier assessment year. We find that for the earlier assessment year, the issue of nature of employment whether it is supervisory or not has been decided in favour of the assessee. However, this issue is pending before the Hon'ble High Court for the Assessment Years 2001-02 and 2002-03. As regards the issue of satisfying the condition of not less than 300 days of employment during the previous year, we find that this issue does not germane from the order of this Tribunal in the first round of appeal as the limited aspect remitted to the Assessing Officer for verification was whether any person employed in the supervisory role was included in the list of workmen as claimed by the assessee. Therefore even if the Assessing Officer has made a reference about the employment of less than 300 days, this issue is not emanating from the proceedings as remanded by the Tribunal. Since this issue is still pending before the Hon'ble High Court therefore to keep this issue open as per the outcome of the proceedings pending before the Hon'ble High Court, we direct the Assessing Officer to take necessary step only after the decision of Hon'ble High Court.
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