1978 (7) TMI 134

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....nership firm deriving income from execution of contract works. The assessment year with which we are concerned in this appeal is 1976-77 with the year ended 31st Aug., 75 as the relevant previous year. In course of the assessment proceedings, the assessee claimed relief under s. 80-HH in respect of the business carried on by it. The ITO disallowed the claim on the ground stated by him in file No. ....

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.... Irrigation Project). 3. Aggrieved by the above order of the AAC, the Department is in appeal before us. Shri A.N. Misra, the learned representative for the Department, stated before us that the order of the Tribunal referred to by the AAC had not been accepted by the Department and a reference application is pending before the Hon'ble High Court. Consequently, these appeals have been filed. Ho....

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....s relating to this group. He placed copies of the order dt. 25th July,, 1977 in ITA No. 611(CTK) of 1975-76, dt. 27th Sept., 1977; in ITA Nos. 584 & 585 (CTK) of 1976-77 and order dt. 27th Sept., 1977 in ITA No. 586 (CTK) of 1976-77. He stated that the matter decided by the AAC is concluded by the aforesaid orders of the Tribunal. He pointed out that the facts and circumstances of the case before ....

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....itted before us that the facts and circumstances of the case before us are similar to those in the cases decided by the Tribunal in their orders already referred to above. Consequently, there is no doubt that the question raised in this appeal is covered by those orders of the Tribunal. Hence we uphold the order of the AAC who has followed those Tribunal decisions. We have considered the contentio....