2014 (6) TMI 320

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.... Shri Kul Bharat, Judicial Member : Through this Miscellaneous Application filed on 27/11/2013,the Revenue has requested for recalling of the order dated 15/06/2012 passed by the ITAT Bench "D" Ahmedabad in ITA No.711/Ahd/2010 for AY 2006-07. 2. No one appeared on behalf of the assessee. However, an acknowledgment has been placed on record by the Revenue stating that the notice of hearing ha....

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....T(A) that Hon'ble Co-ordinate Bench in assessee's own case in ITA No.1006/Ahd/2009(supra) has held that to obtain factory licence is not a condition precedent for claiming deduction u/s.80IB of the Act. In this view of the matter, we do not find any infirmity into the order passed by Ld.CIT(A) since in this case also Assessing Officer rejected the claim of assessee u/s.80IB of the Act on the groun....

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....fore 31/03/2004, and such license were granted shortly thereafter, the High Court has dismissed the appeals in favour of assessee and where the date of application for Factory license was not emerging from the record, the Hon'ble High Court has placed the proceedings before the AO for verifying such fact and to decide the assessee's case on the basis of findings given in the judgment". 3.2. The....