TMI Blog2011 (2) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... nditure tax - The order of the Tribunal would demonstrate that the Tribunal has not even addressed this issue though it was specifically raised before the Tribunal - Thus, in the first instance, the Tribunal should bestow its consideration on this aspect of the matter on merits - Accordingly remit this appeal to the Tribunal for its decision on that issue. - IT APPEAL NO. 656 of 2009 - - - Dated:- 3-2-2011 - A.K. SIKRI, M.L. MEHTA, JJ. Ms. Prem Lata Bansal for the Appellant. M.P. Rastogi and K.N. Ahuja for the Respondent. JUDGMENT A.K. Sikri, J. The respondent-assessee is in the hotel business. It is not in dispute that respondent qualifies for benefit under section 80HHD of the Income-tax Act (hereinafter referre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der was passed on that basis. The assessee challenged this order before the CIT(A) successfully. The CIT(A) excluded both the receipts from the denominator while computing deduction under section 80HHD of the Act on the ground that when they were not to be included in the numerator, i.e., in foreign exchange receipts, they could not be included in total receipts of the business, i.e., "total turnover" of the assessee as well. The appeal of the Revenue assailing this order of CIT(A) has failed as the Income-tax Appellate Tribunal (hereinafter called as "the Tribunal") has dismissed the same vide impugned order dated 14-11-2008. 4. Insofar as non-inclusion of sum of Rs. 1168.23 lakhs received by the assessee as money-changer activity, the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious assessment years but even in subsequent assessment years, the Department itself has been acting in the same manner. Learned counsel has produced copies of the assessment orders passed in respect of assessment years 1996-97, 1997-98 as well as 1999-2000 to bolster this submission. We find from the assessment order passed in respect of assessment year 1997-98 that while adopting the same approach, the Assessing Officer, in the rank of Joint Commissioner of Income-tax, has observed as under: "From another point of view also, no deduction is allowable on this ground. On perusal of assessee's computation of deduction under section 80HHD, it is seen that the figure of total receipt of business has been taken at Rs. 166,02,44,446. This figu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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