TMI Blog2016 (9) TMI 1604X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 (6) TMI 865 - ITAT AMRITSAR] CIT has nowhere held the order to be erroneous or prejudicial to the interests of the Revenue. - Decided in favour of assessee. - ITA No. 281(Asr)/2016 - - - Dated:- 15-9-2016 - SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T. S. KAPOOR, ACCOUNTANT MEMBER For the Appellant : Sh. Saurabh Sehgal, CA For the Respondent : Bhawani Shanker, DR ORDER PER T.S. KAPOOR, AM: This is an appeal filed by the assessee against the order of the ld. Pri. Commissioner of Income Tax (Central), Ludhiana, dated 17.03.2016, relating to assessment year 2012-13, passed under section 263 of the Act. 2. At the outset, the ld. counsel for the assessee submitted that the assessee company had three manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mere filing of appeal before the Hon ble High Court does not mean that subordinate Authorities should ignore the order of the Tribunal. It was submitted that where the AO followed the decision of the Appellate Authority, it cannot be said that his decision is erroneous merely because the decision of the Appellate Authority is the subject matter of a further appeal. Reliance in this respect was placed on the decision of the Hon ble Orissa High Court in the case of Commissioner of Income Tax vs. Orissa State Financial Corporation, reported in (1993) 203 ITR 747 (Orissa). Further, reliance was placed on the decision of the Delhi Bench of the Tribunal, dated 15.10.2014 in the case of Tejpal Singh Kohli vs. CIT, passed in ITA No.3637/Del/2014. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat a publisher got its books printed outside from any printer under its supervision and it can be said that the assessee had taken an active role by coordinating its activities as well as activities of the printer in a business like a manner. Considering the entire facts and the circumstances of the case, we uphold the order of the ld. CIT(A) in holding that the printing got done from outside is eligible for deduction under section 80-IC of the Act. 5. We find that this order of the Tribunal in the case of the assessee itself is dated 08.06.2011 and the AO was bound to follow the same. The only objection raised by the ld. Pri. CIT is that on the same issue, the Department was in appeal and the question of law has been admitted by the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of the above paragraph in the assessment order, coupled with the facts that in the earlier assessment year the same AO denied the exemption u/s 80-IC to the assessee on the very same grounds and the facts that the Commissioner of Income Tax (Appeals) has reversed such addition, we are of the opinion that the AO has properly applied its mind and hence take a plausible view. Thus, applying the proportions laid down by the Hon ble Supreme Court in the case of CIT vs. Max India Ltd. (2007) 295 ITR 282 (SC) and the proportions laid down in the case of Malabar Industries Co. Ltd. vs. CIT, 243 ITR 83 (SC) we conclude that order passed u/s 263 is bad in law. 8. Therefore, keeping in view the facts and circumstances of the present case and fol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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