2014 (5) TMI 660

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..... dent : Shri. S. Sridhar, Advocate ORDER Per Bench The appeals have been filed by the Revenue assailing the orders of the Commissioner of Income Tax (Appeals)-VI, Chennai, relevant to the assessment years 2001-02 and 2002-03. Both orders are dated 27.9.2013. 2. In both appeals, common issue relating to applicability of proviso 3rd and 4th to Sec.80HHC(3) of the Act is raised. The assessee in .....

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..... rd the submissions made by the representatives of rival parties and have perused the orders of the authorities below. The only issue in both the appeals is applicability of 3rd and 4th proviso to Sec.80HHC(3). The Hon'ble Gujarat High Court in the case of M/s. Avani Exports and others (supra) has dealt with the issue of Constitutional validity of the provisions and their retrospective applicabilit .....

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..... only if it is for the benefit of the assessees but not in a case where it affects even a fewer section of the assessees. In other words, the retrospective amendment should not be detrimental to any of the asesseees. 4. We do not find any infirmity in the orders of the Commissioner of Income Tax (Appeals). Accordingly, both the appeals of the Revenue are dismissed being devoid of merit. Order pr .....

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