{"id":20914,"date":"2009-12-10T00:00:00","date_gmt":"2009-12-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-prime-leather-vs-commissioner-of-income-tax-on-10-december-2009"},"modified":"2018-08-11T01:43:49","modified_gmt":"2018-08-10T20:13:49","slug":"ms-prime-leather-vs-commissioner-of-income-tax-on-10-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-prime-leather-vs-commissioner-of-income-tax-on-10-december-2009","title":{"rendered":"M\/S Prime Leather vs Commissioner Of Income Tax on 10 December, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">M\/S Prime Leather vs Commissioner Of Income Tax on 10 December, 2009<\/div>\n<pre>      IN THE HIGH COURT OF PUNJAB AND HARYANA AT\n                     CHANDIGARH.\n\n                                                      I.T.A. No. 532 of 2009\n                                         DATE OF DECISION : 10.12.2009\n\nM\/s Prime Leather, Jalandhar\n\n                                                            .... APPELLANT\n\n                                   Versus\n\nCommissioner of Income Tax, Jalandhar\n                                                         ..... RESPONDENT\n\n\nCORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL\n            HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR\n\n\nPresent:    Mr. Akshay Bhan, Advocate,\n            for the appellant-assessee.\n\n                         ***\n\n\nSATISH KUMAR MITTAL , J.\n<\/pre>\n<p>            The assessee has filed this appeal under Section 260-A of the<\/p>\n<p>Income Tax Act, 1961 (hereinafter referred to as `the Act&#8217;), against the order<\/p>\n<p>dated 16.3.2009, passed by the Income Tax Appellate Tribunal, Amritsar<\/p>\n<p>Bench, Amritsar (hereinafter referred to as `the ITAT&#8217;) in ITA No. 18 (Asr)\/<\/p>\n<p>2009, pertaining to the assessment year 2004-05, raising the following<\/p>\n<p>substantial questions of law :-\n<\/p>\n<blockquote><p>             (i)   Whether on the facts and circumstances of the case, the<br \/>\n                   Tribunal was justified in holding that the export<br \/>\n                   incentives of Rs. 38,23,143\/- were not eligible profits for<br \/>\n                   the purpose of deduction under Section 80-IB of the Act?<\/p><\/blockquote>\n<p>\n<span class=\"hidden_text\"> ITA No. 532 of 2009                                                 -2-<\/span><\/p>\n<p>            In the present case, the assessee is engaged in the business of<\/p>\n<p>manufacture and sale of leather products. For the assessment year 2004-05,<\/p>\n<p>the assessee firm filed its return of income declaring an income of<\/p>\n<p>Rs.12,90,376\/-. The return was processed under section 143 (1) (a) of the<\/p>\n<p>Act. Thereafter, the case was taken up for scrutiny and processed under<\/p>\n<p>section 143 (3) of the Act. The Assessing Authority disallowed the<\/p>\n<p>deduction claimed by the assessee under section 80-IB of the Act, while<\/p>\n<p>holding that the receipt of export incentives of Rs. 38,23,143\/- was not<\/p>\n<p>eligible profit for the purpose of deduction under Section 80-IB of the Act.<\/p>\n<p>Feeling aggrieved, the assessee filed an appeal before the Commissioner of<\/p>\n<p>Income Tax (Appeals), Jalandhar [hereinafter referred to as `the CIT (A)],<\/p>\n<p>who vide his order dated 29.10.2008 partly allowed the appeal. Against the<\/p>\n<p>aforesaid order, the assessee firm filed an appeal, which has been dismissed<\/p>\n<p>by the learned ITAT vide its order dated 16.3.2009. Against the said order,<\/p>\n<p>the instant appeal has been filed by the assessee raising the aforesaid<\/p>\n<p>substantial questions of law.\n<\/p>\n<p>            During the course of hearing, learned counsel for the appellant-<\/p>\n<p>assessee could not controvert the fact that in the similar facts and<\/p>\n<p>circumstances, the aforesaid question of law has already been decided by<\/p>\n<p>this Court in favour of the revenue in the case of <a href=\"\/doc\/819219\/\">M\/s Liberty India v.<\/p>\n<p>Commissioner of Income-Tax,<\/a> (2007) 293 ITR 520, which has been relied<\/p>\n<p>upon by the learned ITAT in the aforesaid impugned order. The said<\/p>\n<p>decision has been affirmed by the Hon&#8217;ble Supreme Court in Liberty India<br \/>\n<span class=\"hidden_text\"> ITA No. 532 of 2009                                                   -3-<\/span><\/p>\n<p>v. Commissioner of Income-Tax, (2009) 317 ITR 218.\n<\/p>\n<p>            In view of the aforesaid factual and legal position, we are of the<\/p>\n<p>opinion that no substantial question of law is arising from the order of the<\/p>\n<p>ITAT. Thus, the instant appeal stands dismissed.<\/p>\n<pre>\n\n\n\n                                          ( SATISH KUMAR MITTAL )\n                                                   JUDGE\n\n\n\nDecember 10, 2009                       ( MEHINDER SINGH SULLAR )\nndj                                               JUDGE\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court M\/S Prime Leather vs Commissioner Of Income Tax on 10 December, 2009 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No. 532 of 2009 DATE OF DECISION : 10.12.2009 M\/s Prime Leather, Jalandhar &#8230;. APPELLANT Versus Commissioner of Income Tax, Jalandhar &#8230;.. RESPONDENT CORAM :- HON&#8217;BLE MR. JUSTICE SATISH [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-20914","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Prime Leather vs Commissioner Of Income Tax on 10 December, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-prime-leather-vs-commissioner-of-income-tax-on-10-december-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Prime Leather vs Commissioner Of Income Tax on 10 December, 2009 - Free Judgements of Supreme Court &amp; 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