2013 (11) TMI 1315

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....athvaja Sankar, Vice President : This is an appeal preferred by the Revenue in the case of M/s. Endeka Ceramics (I) P. Ltd., Bangalore, for the assessment year 2003-04, against the appellate order dated.21.03.2012 of Commissioner of Income-tax (Appeals) - I, Bangalore. 02. At the time of hearing, nobody appeared on behalf of the assessee. However, one Shri. H. V. Gowthama, claiming to be the aut....

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.....80IA of the Act. 04. After hearing the learned DR and also going through the Commissioner of Income-tax (Appeals)'s order, we find that the learned Commissioner of Income-tax (Appeals) allowed the assessee's claim of deduction u/s.80IA relying on the order passed by the ITAT in assessee's own case for the assessment year 2004-05. The Tribunal in the said order has followed another order in asses....