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TMI Blog2017 (12) TMI 1826X X X X Extracts X X X X X X X X Extracts X X X X ..... r issue were heard together and are being disposed of by this consolidated order for the sake of convenience. However, in order to adjudicate the issues we make reference to the facts and issues in ITA No. 593/PUN/2016, relating to assessment year 2008-09. 3. The Revenue in ITA No. 593/PUN/2016, relating to assessment year 2008-09 has raised the following grounds of appeal:- "1. On the facts and the circumstances of the case and in law, the Ld. CIT(A) has erred in n directing the Assessing Officer to allow deduction u/s. 80lB of the I.T. Act, 1961 for Goa Unit in respect of sale of scrap as receipts there from was not income from sale of manufactured Products or By Products of the industrial undertaking. 2. On the facts and the circums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 014 relating to assessment year 2007-08 in the appeal filed by the assessee, vide order dated 31.08.2015 had held as under : "6. We have heard the submissions made by the representatives of both the sides and have examined the orders of the authorities below. We have also perused the orders of Co-ordinate Bench of Tribunal in ITA No. 105/PN/2007 for assessment year 2002-03 decided on15-07-2011 and ITA No. 1975/PN/2013 for assessment year 2004-05 decided on 29-09-2014. We find that the Tribunal has accepted the claim of assessee by placing reliance on the decision of Hon'ble Madras High Court in the case of M/s. Fenner India Ltd. reported as 241 ITR 803. The relevant extract of the order of Tribunal in ITA No. 105/PN/2007 is as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nion that the assessee should succeed in this regard also. Accordingly, ground 3 of the revenue's appeal is dismissed." In assessment year 2004-05, the Co-ordinate Bench by following the decision rendered in assessee's own case in assessment year 2002-03 granted relief to the assessee. 7. The Revenue has not been able to controvert the findings of the Tribunal on this issue. Since, there is no change in facts and circumstances in the impugned assessment years, we do not find any reason to take a different view. Accordingly, we uphold the order of Commissioner of Income Tax (Appeals) on this issue and dismiss both the appeals of the Revenue." 7. The issue arising in the present bunch of appeals filed by the Revenue is identical to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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