TMI Blog2003 (3) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness activity fell within the ambit of section 80-I of the Act, the Revenue cannot be allowed to now turn around and contend that deduction under the said section is not available to them in respect of the present AYs - without going into the merits of the issue raised, we decline to entertain the appeals on this short ground. - - - - - Dated:- 31-3-2003 - Judge(s) : D. K. JAIN., MADAN B. LOKUR JUDGMENT The judgment of the court was delivered by D.K. JAIN J.-These three appeals, by the Revenue, under section 260A of the Income-tax Act, 1961 (for short "the Act") are directed against the orders passed by the Income-tax Appellate Tribunal, New Delhi (for short "the Tribunal"), in I.T.A. Nos. 2062/Delhi of 1996, 3676 and 3122/Delh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings under the Act, these appeals may be entertained. On the other hand, Mr. Gupta, learned counsel for the respondent-assessee, points out that even in respect of the assessment years 1995-96 and 1997-98 the Revenue has not challenged the orders passed by the Tribunal, holding that the assessee was entitled to tax concession under section 80-I of the Act. It is urged that since in respect of the three assessment years it has been accepted by the Revenue that the assessee is entitled to deduction under section 80-I of the Act, in the absence of any change in the nature of the assessee's business, the Revenue cannot be permitted to adopt a different stand in respect of the assessment years in question. We find substance in the contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al has been brought on record by the lower authorities, warranting fresh consideration. Admittedly, the order of the Tribunal for assessment year 1992-93 has not been challenged by the Revenue. Similarly, the orders of the Tribunal on the issue, pertaining to the assessment years 1995-96 and 1997-98, have attained finality. In the aforenoted factual background, we fail to appreciate as to how, when there is no change in the business of the assessee, relief under section 80-I of the Act can be denied to them in respect of some of the assessment years when similar relief is granted for previous and subsequent years. We are of the view that having accepted at least in three assessment years that the assessee's business activity fell within t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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