Tribunal grants appeals on section 80HHC deduction, dismisses interest charge under section 234B.

The Tribunal allowed all appeals filed by the assessee for statistical purposes, directing fresh adjudication on the deduction under section 80HHC on DEPB. The grounds related to charging interest under section 234B were dismissed, as were the general grounds of appeal. The decision was pronounced on January 29, 2010.

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Issues involved:
- Appeal against separate orders of CIT(A)XXVII, Mumbai for assessment years 2000-01, 2002-03, 2003-04, and 2004-05.
- Deduction under section 80HHC on DEPB.
- Charging of interest under section 234B.
- General grounds of appeal.

Analysis:

Issue 1 - Deduction under section 80HHC on DEPB:
- The Tribunal found that the matter required fresh adjudication at the level of the Assessing Officer (A.O.) in light of the decision of the Special Bench of the Tribunal in the case of Topman Exports vs. ITO. The issue was restored to the A.O. for fresh adjudication in accordance with the law after providing the assessee with a due opportunity to be heard. The grounds of appeal related to this deduction were allowed for statistical purposes.

Issue 2 - Charging of interest under section 234B:
- The Tribunal held that charging of interest under section 234B is mandatory and consequential in nature. Consequently, the ground raised by the assessee against charging interest under this section was dismissed.

Issue 3 - General grounds of appeal:
- General grounds of appeal were dismissed as they were considered to be of a general nature without specific legal merit.

Conclusion:
- The Tribunal allowed all the appeals filed by the assessee for statistical purposes, directing fresh adjudication on the deduction under section 80HHC on DEPB while dismissing the grounds related to charging interest under section 234B and general grounds of appeal. The decision was pronounced on January 29, 2010.

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