https://www.taxtmi.com/caselaws?id=208802 Section 80-I's reference to a small scale industrial undertaking was read with the Explanation linked to section 80HHA and the definition in section 11B of the Industries (Development and Regulation) Act, 1951. On the materials placed, the Industries Department certificate showing permanent registration as a small scale industrial undertaking supported the assessee's case that the section 263 notice lacked jurisdiction prima facie. Section 80-I(5) also required consideration in that context. Ad interim relief was continued. en-us Mon, 05 Apr 2010 00:00:00 +0530 Fri, 14 Dec 2012 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208802 Section 80-I's reference to a small scale industrial undertaking was read with the Explanation linked to section 80HHA and the definition in section 11B of the Industries (Development and Regulation) Act, 1951. On the materials placed, the Industries Department certificate showing permanent registration as a small scale industrial undertaking supported the assessee's case that the section 263 notice lacked jurisdiction prima facie. Section 80-I(5) also required consideration in that context. Ad interim relief was continued. Case-Laws Income Tax Mon, 05 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208802