TMI Blog2012 (1) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... t aspect which must be considered and examined even though no question has been raised by the appellant on this aspect. The Tribunal did not examine the question of quantum of deduction inspite of the factual matrix referred to and stated in the assessment order. Therefore, the matter is remitted to the Tribunal to decide afresh the quantum of deduction u/s 80IC. - Decided in favor of revenue. - ITA 1873/2010 - - - Dated:- 3-1-2012 - MR. JUSTICE SANJIV KHANNA, MR. JUSTICE R.V. EASWAR, JJ. For Appellant: Mr. Sanjeev Rajpal, Advocate For Respondent: Mr. Salil Kapoor, Mr. Sanat Kapoor, Mr. Ankit Gupta and Mr. Vikas Jain, Advocates SANJIV KHANNA, J: (ORAL) The present appeal is filed by the Revenue under Section 260A of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaking. The said documents are mentioned in paragraph 6.4 of the order of the CIT(A) dated 1st May, 2009, and the same is reproduced below:- TDS Certificate on rent. Details of rent Confirmation of factory/ rent agreement directly sought by the AO from landlord and site plan. Photograph of the factory premises furnished to AO. Direct enquiry by the AO from DDI (Iniv.) Dehradun and reply of the assessee. Sales registration certificate dtd. 31.08.2004 w.e.f. 19.08.2004, issues after physical inspection of the factory. Registration certificate with Director of Industries dtd. 26.08.2004. Pollution clearance certificate dtd. 27.08.2004. Electricity connection evidence issued after physical inspection. Registration Certificate from excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h March, 2009. Once the documents were produced before the CIT, the revisionary proceedings were dropped. 6. In view of the factual findings recorded by the CIT (A), which have affirmed by the Tribunal, we do not find any infirmity or reason to interfere with the same. The appellant has not placed any material or documents on record to show that the factual findings recorded by the CIT (A) and the Tribunal are incorrect and which are required to be interfered with. 7. The next question pertains to quantum of deduction under Section 80IC. Learned counsel for the respondent-assessee has submitted that no such question has been raised by the Revenue in their appeal. Under Section 260A, the said aspect can be raised and answered as a substa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D to Part-II of Schedule 6 and observed that no manufacturing activity was undertaken at the Dehradun undertaking. The Assessing Officer noticed and has recorded that as per profit and loss account of the Dehradun undertaking, nominal amounts were shown as power and fuel expenses (Rs.29,986/-), freight inward (Rs.30,273/-) , freight outward (Rs.18,389/-) etc. He further observed that it was not clear how expenses of Rs.12,34,999/- had been allocated/appropriated to the Dehradun undertaking. 10. The CIT(A) in its order dated 1st May, 2009 did not examine the question of quantum of deduction under Section 80IC. This aspect has also not been examined and dealt with by the Tribunal. 11. The assessee may be eligible under Section 80 IC but t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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