TMI Blog1992 (10) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Income-tax, Nagpur, under section 256(1) of the Income-tax Act, 1961 (" the I. T. Act "), on the following two questions : " 1. Whether, on the facts and circumstances of the case, the assessee-firm was entitled to deduction under section 80HH for the assessment years 1981-82 and 1982-83 and section 80J deduction for the assessment year 1982-83? 2. Whether, on the facts and circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CIT v. N. C. Budharaja and Co. [1980] 121 ITR 212 which was the only decision then operating in the field. The assessee had preferred an appeal before the Commissioner of Income-tax (Appeals) for the assessment year 1981-82 on certain other issues. For the assessment year 1982-83, the Income-tax Officer again allowed deduction under section 80HH. For branches in backward areas deduction was allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not be denied for the subsequent years. That in view of the merger of the Income-tax Officer's order for the assessment year 1981-82 in appeal, revisional jurisdiction could not be exercised is a settled position having been concluded against the Revenue by several decisions of this court including CIT v. P. Muncherji and Co. [1987] 167 ITR 671. The Calcutta High Court in the case of Russ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Saurashtra Cement and Chemical Industries Ltd. v. CIT [1980] 123 ITR 669]. Hence, the approach of the Tribunal on all the counts has been perfectly legal. Question No. 2 thus will have to be answered in the negative and in favour of the assessee. Our attention was drawn to the recent decision in the case of CIT v. Cellulose Products of India Ltd. [1991] 192 ITR 155 (SC) in support of a con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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