2010 (1) TMI 858

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.... heard together and are being disposed off by this common order for the sake of convenience.   ITA No. 5361/Mum/2008, A.Y. 2000-01:-   2. At the time of hearing ld. counsel for the assessee did not press grounds of appeal No.1 to 3, for which the ld. D.R has no objection. Accordingly, these grounds by the assessee are dismissed as not pressed.   3. Grounds of appeal No.4 to 8 relate to deduction under section 80HHC on DEPB.   3.1 After hearing both the sides we are of the considered opinion that the matter requires fresh adjudication at the level of the A.O. in the light of the decision of the Special Bench of the Tribunal in the case of Topman Exports vs. ITO, 318 ITR 87 (AT). We accordingly restore this iss....

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....ing heard to the assessee. We hold and direct accordingly. Ground of appeal No.4 to 7 are accordingly allowed for statistical purposes.   8. Ground of appeal No.8 being general in nature, is, dismissed.   ITA No. 5363/Mum/2008, A.Y. 2003-04:-   9. Grounds of appeal No.1 to 4 relate to deduction under section 80 HHC on DEPB.   9.1 After hearing both the sides we find the above grounds are identical to grounds of appeal No.4 to 8 in ITA No.5361/Mum/08. We have already decided the issue and restored the matter to the file of the A.O. for fresh adjudication in the light of the decision of the Special Bench of the Tribunal in the case of Topman Exports(supra). Following the same ratio this issue is restored to the....