TMI Blog2011 (9) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue - The decision of the Income Tax Appellate Tribunal confirming the order of the Commissioner of Income Tax as also the judgment and order of the Commissioner of Income Tax dated 13/08/2007 under Section 263(1) of the Income Tax Act, 1961 are quashed and set aside. - 3, 4 of 2008 - - - Dated:- 8-9-2011 - Mohit S. Shah, F.M. Reis, JJ. Sudin Usgaonkar, Adv. for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al oil" within the meaning of Section 80 HHC (2)(b) of the Act. The question of law accordingly is answered in favour of the assessee and against the Revenue. The decision of the Income Tax Appellate Tribunal confirming the order of the Commissioner of Income Tax as also the judgment and order of the Commissioner of Income Tax dated 13/08/2007 under Section 263(1) of the Income Tax Act, 1961 are q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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