2006 (2) TMI 644

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....in upholding the assessee's claim for deduction under section 80-IA, when he himself had given a sworn statement to the Central excise authorities that he did not have any activity of manufacture in the said premises ?" 2. The facts leading to the above question of law are as under : 3. The assessee had claimed deduction under section 80-IA(2)(iv)(c) of the Income-tax Act for manufacturing cable joining kit used in the telecommunication industry at Pondicherry, which is an industrially backward area. The assessment order originally passed for the assessment year 1995-96, was set aside by the Commissioner of Income-tax (Appeals) with a clear direction to the Assessing Officer to examine the claim of the assessee with evidence in support of....

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.... activity of cable joining kits at Pondicherry. The Commissioner of Income- tax (Appeals) further found that even after the assessment had been set aside for the assessment year 1995-96 with a direction to examine the claim of the assessee under section 80-IA de novo, no such enquiries were made by the Assessing Officer. The Commissioner of Income-tax (Appeals) finally held that the assessee is entitled to relief under section 80-IA of the Act. 5. Aggrieved by the order of the Commissioner of Income-tax (Appeals), the Revenue filed an appeal before the Income-tax Appellate Tribunal. The Income-tax Appellate Tribunal dismissed the appeal filed by the Revenue and confirmed the order of the Commissioner of Income-tax (Appeals). Standing couns....