2013 (10) TMI 431

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....e has been filed. We have heard Shri R.K. Upadhyay, learned counsel for the income tax department. This income tax appeal under Section 260A of the Income Tax Act, 1961 arises out of an order for assessment year 2001-02. The Income Tax Appellate Tribunal has in its order dated 19th September, 2005 followed the order in the assessee's own case in ITA No.309/LUC/02 decided vide order dated ....

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....ing, for the purpose of this clause by the Khadi and Village Industries Commission. In regard to the requirement no. (ii), a finding has been recorded by the I.T.A.T. in favour of the assessee, holding that the certificate/approval was duly granted by the Khadi and Village Industries Commission for the relevant assessment years and the same was rejected for no valid reason by the assessing auth....

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....ding recorded by the First Appellate Authority as per the requirement of condition no.(i) aforesaid, we set aside the order passed by the Tribunal. The matter is remanded back for reconsideration including on the issue, which has been highlighted in this order. We may clarify that we do not find any ground to interpret Part-(ii) of the first proviso, as there are certificates issued by the K.V.....