2012 (11) TMI 317

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....D E R   PER SHRI MUKUL Kr. SHRAWAT, JUDICIAL MEMBER :   All these three appeals have been filed by the Revenue arising from the orders of ld.CIT(A)-XI Ahmedabad identically dated 3/4-5-2012. Revenue has raised a common ground in these three years in respect of a disallowance of deduction claimed u/s.80-IB of the I.T. Act. Our attention was drawn on the findings of ld.CIT(A) whic....

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....the judgment cited by the Ld.A.R. We find that this issue has been decided by Ld.CIT(A) as per para 3.2 of his order which is reproduced below:" 2. Now before us, that order of the Tribunal titled as "ACIT (OSD) Circle-5 vs. Omni Lens Pvt.Ltd." bearing ITA No.276/Ahd/2012 for A.Y. 2008-09 [ITAT "D" Bench Ahmedabad] order dated 30.3.2012 is placed on record and we have noted that vide paragraph ....

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....d. CIT(A) because the Ld. D.R. of the revenue could not show that such relief was not allowed by the A.O. in earlier years or to show that such relief although allowed but was subsequently withdrawn. Regarding this contention of the Ld. D.R. that no evidence was furnished by the assessee before the A.O. in respect of putting up of new unit in assessment year 2001-02, we find that as per the assess....