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2019 (4) TMI 967 - HC - Income TaxRevision u/s 263 - examine the claim of the assessees under Section 80HHC as they are Supporting Manufacturers - HELD THAT:- This Court, in the case of Commissioner of Income Tax, Trichirappalli v. M/s.Asian 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 infructuous. Therefore, we dispose of these appeals without answering the questions as having been rendered infructuous, with a liberty to the assessees to raise their claim under Section 80HHC of the Act on merits, before the Assessing Authority, in accordance with law.
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