2010 (4) TMI 832

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he parties.   2. The petition has been preferred challenging the notice dated February 8, 2010, issued for assessment year 1994-95 under section 263 of the Income-tax Act, 1961 ("the Act"), by the respondent-Commissioner of Income-tax-V, Ahmedabad.   3. According to the respondent, the assessment completed by the Assessing Officer under section 143(3) read with section 254 of the A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assessment order as to whether the unit is registered with the Registrar as demanded by the hon'ble Income-tax Appellate Tribunal. Hence, deduction under sections 80HH and 80-I are wrongly allowed by the Assessing Officer."   4. The principal controversy is as to whether the petitioner-assessee is a small scale industrial undertaking for the purposes of relief under the provisions of secti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g under section 11B of the Industries (Development and Regulation) Act, 1951 ("the IDR Act").   6. Under section 3(j) of the Industries (Development and Regulation) Act, 1951, small scale industrial undertaking has been defined to mean an industrial undertaking which in accordance with the requirements specified under sub-section (1) of section 11B is entitled to be regarded as a small sca....