2011 (8) TMI 96

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....sp; AJAY KUMAR MITTAL, J.   1. This appeal has been preferred by the revenue under Section 260A of the Income Tax Act, 1961 (in short "the Act") against the order dated 19.11.2010 passed by the Income Tax Appellate Tribunal, Delhi Bench "G", New Delhi (hereinafter referred to as "the Tribunal") in ITA No. 2147/Del/2000, relating to the assessment year 1995-96, claiming the following sub....

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....ary for adjudication as narrated in the appeal are that the assessee is manufacturer of sugar from sugarcane. It filed return for the assessment year 1995-96 on 30.10.1995 declaring an income of Rs.1,02,28,177/-. The said return was proceeded under Section 143(1)(a) of the Act on 24.1.1996. The assessee claimed deduction under Section 80P(2)(a)(iii) of the Act amounting to Rs.7,44,02,612/-. The As....

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....10.2009 remanding the matter to the Tribunal before the Hon'ble Supreme Court by way of an SLP which is pending.   Thereafter, the Tribunal vide order dated 19.11.2010 allowed the appeal of the assessee holding that the issue had already been decided in favour of the assessee by relying upon the Full Bench decision of this Court in Bhudewal Cooperative Sugar Mills v. Commissioner of Income....