2010 (4) TMI 1232

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..... her the ITAT is correct in granting relief over looking and also ignoring the mandatory provisions of law contained in section 80IB(13), 80IA(7) and rule 18BBB, which are violated by assessee ? 2. In the facts and circumstances of the case, is the ITAT justified in ignoring the provisions which stipulate that assessee should maintain separate books of accounts for the eligible unit and file a .....

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..... ural justice to the extent without calling for revised audit reports u/s 80IB, with regard to the commencement of unit and with regard to SSI unit, findings are given in favour of assessee, without affording opportunity to the department. 6. In the facts and circumstances of the case whether the ITAT is justified in holding the unit as an SSI unit contrary to the provisions of law contained in .....

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