2012 (8) TMI 274

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....A No.1519/Ahd/2008 for AY 2003-04 and dated 08-08-2008 in ITA No.1520/Ahd/2008 for AY 2005-06 on the same issue. Since all the four Misc. Applications are related to the same issue, they are taken up together for consideration. 2. The applicant states in its written submission that the Tribunal after considering various arguments with regard to the claim of deduction u/s 80-IA of the IT Act had erroneously rejected the same and confirmed the order of the learned CIT(A). It was further stated that the applicant was carrying on the business of manufacturing and filling of argon gas at Karjan unit. However, the Tribunal had rejected the claim of deduction u/s. 80-IA of the Act by the applicant based on the premises that the business activity ....

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....bad "B" Bench of the Tribunal camp at Baroda vide order dated 12-02-2010 in ITA No.2168/Ad/2007 for AY 2004-05 in assessee's own case had after considering the decision of the Tribunal dated 11-07-2008 for AY 1998-99 i.e. the order on which this Misc. Application is filed has applied the decision of the Hon'ble Supreme Court in the case of Arihant Tiles & Marbles (P.) Ltd. (supra) and allowed the claim of deduction u/s.80-IA of the Act by holding that the activity of manufacturing and filling of argon gas to be in the nature of manufacturing activity as envisaged in the Act. 3. Before us the learned AR reiterated the above submissions of the applicant and prayed that the order of the Tribunal may be rectified by holding that the activity o....

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....tured to look into the activities of the applicant and referred to certain decisions rendered by the Hon'ble Apex Court viz. Dy. Commissioner of Agriculture Income Tax & Sales Tax v. Palampadam Plantations Ltd. AIR 1969 SC 930, Gramophone Co. of India Ltd. v.. Collector of Customs [2000] 1 SCC 549, Collector of Central Excise v. Rajasthan State Chemical Works [1991] 4 SCC 473 while arriving at this conclusion. Further, the Tribunal in its decision had distinguished the case Arihant Tiles & Marbles (P.) Ltd. (supra) with that of the relevant case by considering the facts of both the cases not to be identical. The subsequent decision of the Tribunal arriving at a contrary view cannot render the earlier decision of the Tribunal suffer from mis....