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TMI Blog2019 (4) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... pa for Ms.S.Premalatha Standing Counsel for Income Tax Dept. For the Respondent : Mr.N.Quadir Hoseyn And Mr.T.Vasudevan COMMON JUDGMENT DR.VINEET KOTHARI, J. Learned counsel for the Revenue fairly submitted that the present appeals are directed against the orders passed by the learned Income Tax Appellate Tribunal, whereby the learned Tribunal cancelled the orders passed by the learned Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue. Thus on the findings given by the Assessing Officer that export incentive was not part of the sale consideration, the only aspect that has to be decided is how much was the value of the incentives received by the assessee as a supporting Manufacturer from the export house. To that end, this Court feels that the matter demands remittal to the Assessing Officer to consider the assessee-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue against the orders of the Tribunal cancelling the orders passed by the learned Commissioner of Income Tax under Section 263 of the Income Tax Act, have become infructuous. Therefore, we dispose of these appeals without answering the questions as having been rendered infructuous, with a liberty to the assessees to raise their claim under Section 80HHC of the Act on merits, before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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