https://www.taxtmi.com/caselaws?id=71219 The Tribunal upheld the department's reopening of assessments under section 147(b) based on information from CIT(A)-VII, Calcutta, indicating non-exporter status. The Tribunal found the Assessing Officer's action justified, reversing the CIT (Appeals)'s decision. Regarding deduction under section 80HHC, the Tribunal upheld the assessees' entitlement, considering them as the real exporters who fulfilled necessary conditions. Appeals for the assessment years 1983-84 and 1984-85 for M/s. Cham Marine Products (P.) Ltd. and the assessment year 1985-86 for M/s. Cham Trading Organisation were partly allowed, while the appeal for the assessment year 1986-87 for M/s. Cham Marine Products (P.) Ltd. was dismissed. en-us Mon, 31 Jan 2000 00:00:00 +0530 Fri, 22 Apr 2011 10:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71219 The Tribunal upheld the department's reopening of assessments under section 147(b) based on information from CIT(A)-VII, Calcutta, indicating non-exporter status. The Tribunal found the Assessing Officer's action justified, reversing the CIT (Appeals)'s decision. Regarding deduction under section 80HHC, the Tribunal upheld the assessees' entitlement, considering them as the real exporters who fulfilled necessary conditions. Appeals for the assessment years 1983-84 and 1984-85 for M/s. Cham Marine Products (P.) Ltd. and the assessment year 1985-86 for M/s. Cham Trading Organisation were partly allowed, while the appeal for the assessment year 1986-87 for M/s. Cham Marine Products (P.) Ltd. was dismissed. Case-Laws Income Tax Mon, 31 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71219