Home Tex vs Commissioner Of Income Tax on 4 December, 2009

ITA No.478 of 2009                                                    2

 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.



                                  Income Tax Appeal No.478 of 2009
                                  Date of Decision:- 4.12.2009



Home Tex,77,Sector 29, HUDA, Panipat
                                                             ---Appellant

                                          Versus

Commissioner of Income Tax, Karnal
                                                             ---Respondent



CORAM:-     HON'BLE MR.JUSTICE SATISH KUMAR MITTAL
            HON'BLE MR.JUSTICE MEHINDER SINGH SULLAR



Present:-   Mr.Devinder Kumar, Advocate for the appellant.

SATISH KUMAR MITTAL, J. (ORAL)

The assessee has filed the instant appeal under section 260-A

of the Income Tax Act, 1961 against the order dated 28.3.2008 passed by

the Income Tax Appellate Tribunal, Delhi Bench (hereinafter referred to as

“the ITAT”) in ITA No.950/Del/2007, in the case of assessee for the

Assessment Year 2002-2003, raising the following substantial questions of

law:-

I. Whether the Tribunal order is sustainable being exparte

which is against the principles of justice for granting

“opportunity” of being heard?

II. Whether the Duty draw back received is an amount

derived and eligible for claim u/s 80IB?

III.Whether the Duty Entitlement Pass Book Scheme

received is an amount derived and eligible for claim u/s

80IB?

IV.Whether on the true and correct interpretation of the
ITA No.478 of 2009 2

provisions of sec.80HHC r.w. section 80IA(9) r.w.

Section 80IB(13) the Tribunal has erred in restricting the

claim of deductions under the Act?

Learned counsel for the assessee very fairly concedes that all

the aforesaid substantial questions have already been decided against the

assessee by this Court in Liberty India v. Commissioner of Income Tax

(2007) 293 ITR 520, which has been affirmed by the Hon’ble Supreme

Court of India in Liberty India v. Commissioner of Income Tax (2009)

317 Income Tax Reports 218 (SC).

In view of above, this appeal is dismissed, as no substantial

question of law is arising from the impugned order.

                                                 (Satish Kumar Mittal)
                                                           Judge



                                                (Mehinder Singh Sullar)
4.12.2009                                                 Judge
AS