TMI Blog2008 (9) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, unless there is a change in the factual and legal position – since deduction was given in previous year, deduction is allowed to assessee - 116 of 2006 - - - Dated:- 25-9-2008 - N. P. GUPTA and KISHAN SWAROOP CHAUDHARI, JJ. K. K. Bissa, for the appellant. Sanjeev Johari, for the respondent. JUDGMENT The judgment of the court was delivered by GUPTA J . - This appeal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hokshi Contacts' Case [2001] 251 ITR 587 (Raj), and find that, that judgment does fully cover the controversy involved in the present case against the Revenue as decided by the Tribunal. 4. Learned counsel for the appellant tried to make out a distinction to the effect that since in the present case, the assessee factory came into production only after 1.4.1990, deduction under section 80HH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment years, so much so, that in immediately preceding year, being 1996-97, despite the fact that the assessment was made under section 143(3), the deduction was allowed. In that view of the matter, it was found that the principle of consistency requires, that the view taken by the Department in the preceding years should not be disturbed, unless there is a change in the factual and legal position ..... X X X X Extracts X X X X X X X X Extracts X X X X
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