2013 (2) TMI 622

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....kesh Ranjan Agrawal & Suyash Agrawal   ORDER 1. Heard Sri Shambhu Chopra, Senior Standing Counsel for the appellants and Sri Rakesh Ranjan Agrawal, the counsel for the respondent. 2. This appeal has been filed, under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as the Act) from the order of the Income Tax Appellate Tribunal, Agra Bench, Agra (hereinafter referr....

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....earlier orders of the Tribunal in the assessee's own case itself in respect of A/Y's 2001-02 & 2003-04 by ignoring the fact that those orders have not been accepted by the department and the same have been challenged in appeal u/s 260-A of the Act before the Hon'ble High Court and the controversy involved is sub-judice? 3. The facts giving rise to the present appeal are as follows: The appeal....

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....ies for potatoes cannot be regarded as an undertaking having 'cold chain facilities' within the meaning of Section 80-IB of the Act as such the assessee is not entitled for deduction under Section 80-IB of the Act. On these findings, he made addition of Rs. 67,40454/-. The assessee filed an appeal from the aforesaid order before Commissioner Income-tax (Appeal)-I, Agra, who by order dated 28.08.20....

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.... assessee is not entitled for deduction under Section 80-IB of the Act. 6. We have considered the arguments of the counsel for the parties. The "cold chain facility" is defined under Section 80-IB (14) (aa) as follows:- "80-IB (14) (aa)- "cold chain facility" means a chain of facilities for storage or transportation of agricultural produce under scientifically controlled conditions including....