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TMI Blog2023 (9) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... led challenging order dated April 3, 2019 in ITA No. 2737/Bang/2017 for the assessment year 2013-14, ITA No. 127/2020 has been filed challenging order dated March 06, 2020 in ITAs No. 192/Bang/2019 & 984/Bang/2019 for the assessment years 2015-16 & 2016-17 and ITA No. 131/2021 has been filed challenging order dated December 20, 2019 in ITA No. 28/Bang/2018 for the assessment year 2014-15, passed by the ITAT [Income Tax Appellate Tribunal], 'B' Bench, Bengaluru. 2. Heard Shri. T. Suryanarayana, learned Senior Advocate for the Assessee and Shri. E.I. Sanmathi, learned Standing Counsel for the Revenue. 3. Shri Suryanarayana submitted that in the batch of these appeals, though five questions are admitted, the following two questions arise for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... na contended that this Court has exhaustively considered the issue involved in these appeals and held that if a restrictive interpretation is given to Section 80JJ-AA of the Act, then in case of an employee employed on and after 5th June of a particular year, the assessee would not be entitled to claim deduction. 6. He submitted that this Court has held that period of 300 days mentioned in Section 80JJAA of the Act cannot be taken into consideration for the previous year relevant to assessment year. With these submissions he prayed for allowing these appeals. 7. Opposing the appeal, Shri Sanmathi submitted that proviso for relevant assessment year is unambiguous to the effect that a workman would fall under a definition of 'regular workme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f assessee and the new workmen who were employed from time to time. He urged that such of those employees who had worked for already 300 days would fall within the definition of 'regular workmen'. Parliament has subsequently amended the period of 300 days to 240 days in case of other industries and 150 days in the case of apparel industries, by inserting a proviso with effect from 01.04.2017. In substance, he contended that Revenue's stand that employee must have worked for 300 days in the year preceding the assessment year under consideration is unsustainable in law. 11. We may record that Section 80JJ-AA is an incentive extended to the industries. In Texas Instruments, this court has held that if an employer were to have the workmen on o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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