TMI Blog2009 (3) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... to either manufacturing or processing and accordingly, the assessee was entitled for deduction under section 10B of the Income-tax Act. - 134 of 2009 - - - Dated:- 2-3-2009 - F. I. REBELLO and R. S. MOHITE JJ. Surekh Kumar with P. S. Sahadevan for the appellant. S. N. Inamdar with A. K. Jasani for the respondent. JUDGMENT The appeal is in of the-assessment year 2001-02. In respect of the amount claimed under section 10B of the Income-tax Act, 1961, the Assessing officer was pleased to hold that for granting of deduction under section 10B, there must be an approved 100 per cent. export oriented undertaking. On facts, the Assessing Officer held that The assessee was unable to show the bank realisation certificate for the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the Assessing Officer in respect of the assessment year 2003-04 has disallowed the same. The learned Tribunal noted that though the concept of res judicata is not applicable to the fiscal statute, the doctrine of consistency as contended is squarely applicable to the facts of the present case. In other words, it held that as the Revenue for the previous assessment year has accepted the claim of the assessee, it would not be open to the Revenue unless there is change of facts or change of law to take a different view, more so, after the order passed by the Commissioner. 4. Though in the memo of appeal three questions have been framed, in our opinion, the question which is relevant would be as set out in paragraph 5.1(a) which reads as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Goa Ltd. [2004] 271 ITR 331. In our opinion, the word "production" under section 10B considering similar expression in section 80IB will have to be given this wider meaning, considering that the expressions are not defined in the Act but the expressions are used in the same Act. The only difference between section 80-IB and section 10B is that section 10B applicable to a 100 per cent. export oriented unit, whereas section 80-IB can be in respect of any unit. In our opinion, therefore, the expression "production" will have the same meaning as in Sesa Goa Ltd. [2004] 271 ITR 331 (SC) and consequently, the question framed is devoid of merits. 8. On behalf of the Revenue, the learned counsel sought to contend that they had also rais ..... X X X X Extracts X X X X X X X X Extracts X X X X
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