2021 (11) TMI 263

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..... ER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the Revenue is preferred against the order of the Commissioner of Income Tax [Appeals] - 3, Gurgaon dated 29.03.2018 pertaining to Assessment Year 2011-12. 2. The grievances of the Revenue read as under: "1. Whether on the facts and in the circumstances of the case the Ld. CIT(A) was correct in deleting the addition of Rs. 10,13,30,971/- made .....

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..... e of deduction u/s 80IC of the I.T. Act ignoring the fact that the value of plant and machinery of the unit did not commensurate with the production shown from this unit." 3. A perusal of the grievance of the Revenue mentioned hereinabove shows that the deduction has been allowed in earlier A.Ys and the ld. CIT(A) has followed the orders of the earlier A.Ys. 4. Briefly stated, the facts of the c .....

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..... s. 8. In our considered opinion, if the deduction has been allowed in earlier years on the same set of facts and on similar claim the Assessing Officer cannot take a fresh view. We, therefore, do not find any error or infirmity in the findings of the ld. CIT(A). 9. In the result, the appeal filed by the Revenue in ITA No. 4023/DEL/2018 is dismissed. The order is pronounced in the open court on .....

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